Income Tax Act, section 230(8): records may be disposed of early with the Minister's written permission (Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 230(8))
The permission to destroy tax records early is in the Act itself: written permission from the Minister, which the CRA gives on request.
Dated 31 Oct 2026Source checked 31 Oct 2026Basis: primary text
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In the source's own words
“A person required by this section to keep records and books of account may dispose of the records and books of account referred to in this section, together with every account and voucher necessary to verify the information contained therein, before the expiration of the period in respect of which those records and books of account are required to be kept if written permission for their disposal is given by the Minister.”
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