Records / Laws and rulings

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))

The CRA's general rule is six years from the end of the last tax year a record relates to, and it applies the same way to GST/HST and payroll (Employment Insurance, Canada Pension Plan) records. Records of long-lived property, the share registry and similar history are kept with no end date while the business exists, and records behind an objection or appeal until it is resolved.

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

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In the source's own words
“Generally, you must keep all required records and supporting documents for a period of six years from the end of the last tax year they relate to. ... The rules for the record retention period are similar under the following legislations: ... the Excise Tax Act (includes the GST/HST) ... the Employment Insurance Act ... the Canada Pension Plan ... When your records and supporting documents concern long-term acquisitions and disposal of property, the share registry, or other historical information that would have an effect on the sale, liquidation or wind-up of the business, you have to keep them indefinitely. ... If you filed an objection or an appeal, you must keep all necessary records until the latest of the following dates”
Figures it counts in

It is shown on its own, not counted into a figure.

CRA, Where to keep your records, for how long: six years from the end of the last tax… | AIData.Broker