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.
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.