35.2.1. Every person who obtains tax relief under a fiscal law shall preserve the supporting documents concerning the tax relief for six years after the last year to which they relate.
Every person who preserves the supporting documents referred to in the first paragraph on electronic or computerized medium shall preserve them in intelligible form on the same medium for the preservation period specified in that paragraph.
The first paragraph does not apply if
(a) the supporting document must be preserved under section 35.1; or
(b) the tax relief is obtained under the Act respecting the Québec sales tax (chapter T-0.1), unless it is obtained following an application for a rebate.