I'm not a lawyer, but my understanding of the section dealing with records is that it does not specify that they must be paper-based.
On June 21st, 2006. See this statement in context.
On June 21st, 2006. See this statement in context.
June 21st, 2006 / 3:45 p.m.
Chair, Tax and Fiscal Policy Committee, Certified General Accountants Association of Canada
I'm not a lawyer, but my understanding of the section dealing with records is that it does not specify that they must be paper-based.
See context to find out what was said next.