5 July 2023 External T.I. 2022-0954271E5 F - Retention of books and records -- summary under Subparagraph 5800(1)(a)(iv) Regarding whether the term “summary” in Reg. 5800(1)(a)(iv) refers only to the summary items posted to the general ledger (GL) or requires more details, such as the names of the parties and the dates of the transactions, CRA stated:
