== en ==
This CRA publication applies to record keeping for income taxes, GST/HST, payroll, trusts, registered pensions, registered charities, registered Canadian amateur athletic associations, municipal corporations, hospitals, and non-profit organizations. The first chapter applies to records in paper format, electronic format, or a combination of both. See Chapters two, three and four for additional information on keeping electronic records, payroll records, and GST/HST records. The publication is available in both French and English.
== fr ==