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You are here: Home / Books and Records / Books and Records – FAQs

Books and Records – FAQs

This area of our site is devoted to Frequently Asked Questions on keeping proper books and records. On these pages of the site you will find a detailed and up-to-date catalogue of commonly asked questions and answers, with additional links for more information. You can move around the site by choosing from the five (5) main topic areas listed below or choose from the left hand menu under FAQs.

If you have a question that you don’t see answered here, please send us an e-mail at info@cplea.ca and we will do our best to respond as soon as possible.

  1. The Basics
  2. Format and Copies
  3. Location and Retention
  4. Adequate Books and Records
  5. Related Issues – T3010 filings, Audits, GST, and Payroll
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Copyright © 2023 · This website was made possible with a financial contribution from the Canada Revenue Agency to the Centre for Public Legal Education Alberta.


The Centre for Public Legal Education respectfully acknowledges that we are located on Treaty 4, 6, 7, 8 and 10 territories, the traditional lands of First Nations, Métis, and Inuit.