Records are all your accounting and other financial information documents. These documents must be kept organized. While your Bookeeper looks after these documents being organized and you Accountant looks after filings, it is your responsibility as a business owner to ensure your Bookkeeper and Accountant have access to these documents, and all documents related to your business.
The type of information your records contain depend on your situation and other factors such as:
your business type
the format you use to keep your records (paper, electronic or a combination of the two)
if you have converted any paper records or supporting documents into an electronic version
if you are involved in e-commerce (for information about e-commerce, go to E-commerce)
if you are a GST/HST registrant
if you are an employer
For more information visit www.canada.ca and look for 'keeping your records'.