How long do you have to keep your receipts and tax records in Québec?
Short answer: keep them for six years after the end of the tax year they relate to. That's the general rule for both the CRA and Revenu Québec, for individuals and businesses. Your 2026 receipts, for example, should be kept until at least the end of 2032. Some records must be kept longer: late-filed returns, files under objection or appeal, and records about long-term assets or your company's shares.
When does the six-year clock start?
The CRA counts six years from the end of the last tax year the records relate to. Revenu Québec says the same thing for individuals (six years following the taxation year they cover) and for businesses (six years after the last year to which they relate).
The words "last year they relate to" matter. A receipt for equipment you depreciate over many years relates to every one of those years, so the clock starts after the last one.
When do you need to keep them longer?
- Late-filed return. The CRA says to keep the records for six years from the date you file that return. Revenu Québec's bulletin on records applies the same idea.
- Objection or appeal. If you contest an assessment, keep everything related until the matter is fully settled, even past six years.
- Long-term property and shares. The CRA asks that records about long-term acquisitions and disposals of property, the share registry and other history that affects a sale or wind-up of the business be kept indefinitely.
- Dissolved corporation. A dissolved corporation must keep its records for two years after the date of dissolution (CRA).
Example: how long do I keep my 2026 papers?
- You file your 2026 return on time in spring 2027: keep the receipts until December 31, 2032.
- You file your 2026 return late, in June 2029: keep them until June 2035 (six years from the filing date).
- You bought a rental property in 2026: keep the purchase documents for as long as you own it, then six more years after the year you sell.
Are scanned receipts acceptable?
Yes, with conditions, and the rules differ depending on how the record started.
- Born digital. A PDF invoice, e-receipt or e-mail must be kept in electronic form, even if you also print it. Revenu Québec asks that electronic records stay accessible and readable, in intelligible form on the same medium, for the whole period.
- Paper you scan. The CRA accepts images in place of paper originals when the scanning follows the national imaging standard and you keep a log, an index and legible copies. Revenu Québec's bulletin sets similar conditions and asks that the log show when originals were destroyed and the date of its authorization. In Québec, check before you shred paper.
- Where. Records must be kept at your place of business or your home in Canada, unless you get permission otherwise. Keep a backup somewhere else.
Can you throw them out sooner?
Only with written permission. The CRA uses Form T137, Request for Destruction of Records. Revenu Québec asks for a signed written request describing the documents and the years concerned.
Not sure your records are complete? Our article on catch-up bookkeeping explains how to rebuild them.
Want help organizing your records?
Book a free 30-minute session at soleraaccounting.ca/rendez-vous or call 450 612-7223. We can set up a simple digital filing system for your receipts so you never have to dig through boxes again. Service in French, English and Arabic.
This article is general information, not personalized accounting or tax advice.
Frequently asked questions
How long should I keep receipts for my personal tax return in Québec?
Six years following the tax year they cover, for both the CRA and Revenu Québec. Receipts for your 2026 return should be kept until at least the end of 2032.
Can I throw out paper receipts after taking a photo?
The CRA accepts scanned images when the scanning meets its imaging conditions (standard, log, index, legible copies). Revenu Québec has similar conditions and expects its authorization date in the log, so check before shredding originals in Québec.
Do I need to keep records longer if I filed late?
Yes. The CRA says to keep the records for six years from the date you filed the late return, not from the end of the tax year.
Sources
- CRA – Where to keep your records, for how long and how to request the permission to destroy them early
- CRA – IC05-1R1 Electronic Record Keeping
- Revenu Québec – What to Do with Your RL Slips, Receipts and Other Supporting Documents
- Revenu Québec – Keeping Your Registers and Supporting Documents (source deductions)
- Revenu Québec – Keeping Registers and Supporting Documents (GST/HST and QST)
- Revenu Québec – Bulletin LMR. 34-1/R1, Conservation et destruction des registres
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