Records / Laws and rulings

Canada Business Corporations Regulations, 2001, section 14.1: the custody period is six years from dissolution (SOR/2001-512, s. 14.1)

The custodian of a dissolved federal corporation's records answers for them for six years from the day of dissolution.

Dated 31 Oct 2026Source checked 31 Oct 2026Basis: primary text

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In the source's own words
“For the purpose of subsection 225(1) of the Act, the prescribed period is six years beginning on the day on which the corporation is dissolved.”
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