Can I Scan Tax Documents Like Gas Receipts?

If you do a lot of traveling, or commute into Toronto for work, you’re going to accumulate a lot of gas receipts for tax purposes.

Anyone who has had to keep gas receipts knows how quickly they can fade. So, many of our tax accounting clients ask us if it’s acceptable to scan their records and keep them electronically. If so, what are the rules for scanning any original documents?

The Canada Revenue Agency does allow you to scan documents and receipts, or “imaging” your files.

They define imaging as:

“Imaging means generating a readable reproduction of the original paper supporting document. The images can be produced by scanning the paper supporting documents to transform them into electronic files or by creating microfiche or microfilm.”

You are still required to keep the original version. But you can produce an electronic image of a paper document, which then can be accepted as the original record provided you follow the guidelines:

Electronic records need to:

• Be an accurate reproduction made with the intention of standing in place of the supporting document
• Provide the same information as the supporting document
• Be well defined, without significant details looking obscured by the limitations of the reproduction, for example, resolution, tonality, or hues.

If you have any questions about record keeping for tax accounting, please contact our Toronto office at any time.