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cloud storage

By Drache Aptowitzer LLP | 3 Minutes Read January 20, 2017

Head in the cloud, books and records on the ground

If someone asked you “where” your cloud storage is, would you know the answer? The “cloud” is the common term used when data is stored remotely but yet accessible (to your multiple devices) through the internet. Given that the data is now ‘remote’ we often receive questions from clients as to whether keeping books and records in this way meets their obligation under the Income Tax Act.

Article by Drache Aptowitzer LLP / Business, Finance and Accounting, Information Technology, Not for Profit, Payroll, Privacy / accessibility, Cloud, cloud services, cloud storage, Donations, eBay Canada Ltd. v. Minister of National Revenue (eBay), Income Tax Act, income tax system, qualified donee, records and books of account, remote, ss. 230(4.1)

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