The following are what is typically required for most year ends as applicable to the particular business:

General
     Income Statement for the fiscal period
     Balance Sheet at the year end date
     Trial Balance at the year end date

Cash
     Bank Statement for the last month of the fiscal year
     Bank reconciliation for the last month of the fiscal year

Accounts Receivable
     Accounts receivable listing

Inventory
     Inventory listing

Prepaid Expenses
     Prepaid expenses calculation

Property, Plant and Equipment
     Back up for additions to property, plant and equipment

Bank and Other Loans
     Loan Amortization schedule
     Credit line statement for last month of the fiscal year

Accounts Payable
     Accounts Payable listing
      GST return for the last period
      PST statement for the last period
     Source deductions statement for the last period and the next one

Income Taxes
     Federal and Provincial Notice of Assessment from prior year
     Most recent statement of Tax account - Federal and Provincial