RECORDS
Cheque stubs/deposit books for each year plus the following month
Bank statements and cancelled cheques for each year plus the following month
Cheque register/synoptic/general ledger/subsidiary ledgers/trial balance
Sales journal
Supporting vouchers - income and expenditures
Payroll records
GST records and calculations

GOVERNMENT FORMS
PD7A payroll remittance slips
T4 summary and supplementaries
WCB reports and assessment notices
GST reports and statement of arrears, if applicable

SPECIAL DOCUMENTS
Mortgage/interest schedules
contracts/lease agreements
Bills of sale
Loan agreement/interest schedules/balance at year-end
Annual report/legal information/details of any share transactions
Insurance policies/vehicle expiry dates
Statements of adjustments for real estate transactions
Prior years personal and corporate tax returns, schedules and statements

INFORMATION
Cash on hand and bank reconciliation at year-end
List of aged accounts receivable at year-end date (doubtful A/C's & write-offs noted)
List of accounts payable at year-end date
List of inventory/work sheets at year-end date and basis of valuation
Details of capital assets/acquisition/dispositions
Summary of owners' funds (or other assets) advances and withdrawn during the year
Mileage logs (business km for auto allowance)
Details of all leases/building/equipment/vehicles
Total of food, beverage and promotion costs re: 50% personal use calculation
Office in home expenses (hydro, property taxes, mortgage, interest, insurance, and repairs)