CRA Bulletin #IC78-10R5
Books and Records Retention/Destruction

Location of records.  9) The books and records must be kept at the person’s
place of business or residence in Canada or another place
designated by the Minister and must, upon request, be made
available to officers of the CRA for audit purposes at all
reasonable times. Books and records kept outside Canada and
accessed electronically from Canada are not books and
records in Canada. Access to electronic records means that
the taxpayer must provide an acceptable copy of the
electronic records in an electronically readable and useable
format to CRA auditors so that they can process the
electronic records on CRA equipment.

Records are organized accounting and financial documents that summarize your transactions and include the documents to support these transactions.

Full details are found  >>> HERE