CRA: a dissolved corporation keeps its records for two years after dissolution (Canada Revenue Agency, Where to keep your records, for how long and how to request the permission to destroy them early (page dated 2026-08-03))
Once a corporation is dissolved, the CRA's six-year rule gives way to a fixed two years from the date of dissolution, for its tax records and every other record it had to keep.
Dated 31 Oct 2026Source checked 31 Oct 2026Basis: primary text
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In the source's own words
“When a corporation is dissolved, it must keep the following records for two years after the date of its dissolution: ... all records and supporting documents to verify its tax obligations and entitlements ... all other records that corporations have to keep”
Where it was read
Also read from the same source
- CRA, Where to keep your records, for how long: six years from the end of the last tax year, the same under the payroll and GST/HST statutes (Canada Revenue Agency, Where to keep your records, for how long and how to request the permission to destroy them early (page dated 2026-08-03))
- CRA: written permission (Form T137) is needed to destroy records early, and covers only CRA-administered laws (Canada Revenue Agency, Where to keep your records, for how long and how to request the permission to destroy them early (page dated 2026-08-03))
Figures it counts in
It is shown on its own, not counted into a figure.
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