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Minimum level of resolution in an electronically readable format


#1

I notice that the CRA is talking that we can retain the T183 in electronic format.

The announcements say:

If an electronic filer chooses to retain scanned versions of these forms, they must adhere to the requirements of Section 230 of the Income Tax Act by ensuring a minimum level of resolution in an electronically readable format, as the scanned version is considered a “record”. Electronic filers must ensure that the manner of storage does not in any way change the information contained in the signed version of the T183 form provided by the taxpayer.

Does anyone know that is the minimum level of resolution that the CRA makes a big deal about but does not define?