How long to keep tax records and documents in Canada

How long to keep tax records and documents in Canada

Two competing pressures: keeping too little means you cannot prove a claim years later, and keeping too much means a larger pile of sensitive paper and files to lose.

Here is where the lines actually sit.

The CRA rule

The Canada Revenue Agency generally requires you to keep records supporting your return for six years from the end of the last tax year they relate to.

Two details people miss:

• If you file late, the six years typically runs from the date you filed, not from the tax year.
• If you have filed an objection or appeal, keep everything until the matter is resolved and the appeal period has expired.

Confirm the current rules on canada.ca — this is the authority, and there are exceptions.

What "records" means in practice: T4s and other slips, notices of assessment, receipts supporting deductions and credits, RRSP contribution receipts, medical and childcare receipts, donation receipts, investment statements, and rental or self-employment income and expense records.

Keep permanently

These prove things that never stop mattering, and replacing them ranges from tedious to impossible:

• Birth certificates (long form where issued)
• Marriage certificates, divorce decrees, death certificates
• Citizenship certificates, PR cards, COPRs, past permits — status history matters for citizenship applications and sponsorships
• Wills, powers of attorney, trust documents
• Property purchase and sale records — the purchase price and the cost of improvements determine the capital gain when you sell, potentially decades later
• Mortgage discharge documents
• Education credentials, transcripts, professional licences, credential assessments
• Major medical history — surgeries, chronic diagnoses, immunization records
• Pension records and any statements documenting years of service
• Legal name-change orders
• Adoption and custody orders

For newcomers, add anything issued by an institution in another country — see Documents to bring when you move to Canada.

Keep for a defined period

Shred, do not bin

Anything containing your SIN, account numbers, date of birth, signature, or address should be cross-cut shredded, not thrown away. Bin-diving is unglamorous and still works.

Many municipalities and community organizations run free shredding events, which is the easy way to clear a backlog.

For digital files, deleting is not one step: remove the file from its source, from any synced devices, and from backups. A "deleted" document that still exists in a cloud recycle bin or an old device backup has not been deleted.

Digital copies

The CRA accepts electronic records, provided they are readable, complete, and retained for the required period in a form that can be produced on request. Check the current guidance on canada.ca, particularly for business records, where the requirements are more detailed.

Practical rules for going digital:

1. Scan completely — every page, both sides, legible.
2. Use a durable format, PDF being the safe default.
3. Name files so you can find them — 2025-T4-EmployerName.pdf beats scan_0043.pdf.
4. Back them up. One copy is not a record; it is a single point of failure.
5. Keep the originals of anything in the "keep permanently" list. Digitize them too, but do not throw away a birth certificate because you scanned it.
6. Store them somewhere access-controlled, not in a general photo library — see Is it safe to email your SIN, passport or ID?.

A simple review routine

Once a year, ideally just after you file your taxes:

• File the year's slips, receipts and notice of assessment together
• Shred the year that just aged past the retention period
• Check expiry dates on passports, permits, PR cards, health cards and licences
• Confirm your permanent documents are all present and legible
• Verify your backup actually contains what you think it does
• Update the list of what you hold and where

Fifteen minutes annually, and the pile never becomes a project.

How my-id.ca helps

Retention is a filing problem, and filing problems are solved by being able to find things.

my-id.ca stores your documents in one encrypted Canadian vault with search that reads inside them, so "the 2023 notice of assessment" is a question rather than an afternoon. Life Line surfaces expiry dates for the documents that lapse, and the receipt tracker captures deductible expenses as they happen rather than in a shoebox each spring.

You can export everything at any time — no fee, no waiting period — which matters for a record you are legally required to be able to produce. Files are encrypted, stored in Canada, and searched by my-id.ca's own AI rather than a third-party provider.

Next steps

• Your first Canadian tax return as a newcomer
• Storage: what counts, and how to free space
• Protecting your documents when you move
• Receipts tracker

Important: this is general information, not tax or legal advice

This article is general information to help you get organized — it is not legal, tax, accounting, or financial advice, and my-id.ca does not provide legal, tax, or professional consultation. my-id.ca is not a government agency, law firm, accounting firm, or licensed advisor, and is not affiliated with or endorsed by the Government of Canada, the Government of Ontario, or the Canada Revenue Agency.

Retention requirements differ between individuals and businesses, differ by record type, and change over time — and destroying certain business records early may require CRA permission. Always confirm the current requirements on canada.ca before destroying anything. For advice about your individual circumstances, consult a qualified accountant or tax professional. If anything in this guide differs from an official source, the official source is correct.