Income Tax Regulations, section 5800(1)(a)-(b): a dissolved corporation's records are kept two years after dissolution (Income Tax Regulations, C.R.C., c. 945, s. 5800(1)(a)-(b))
Minutes, the share register, the general ledger and the contracts behind it are kept until two years after the corporation is dissolved, and so is every other tax record of a dissolved corporation.
Dated 31 Oct 2026Source checked 31 Oct 2026Basis: primary text
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“(a) in respect of (i) any record of the minutes of meetings of the directors of a corporation, ... (iv) the general ledger or other book of final entry containing the summaries of the year-to-year transactions of a corporation, ... the period ending on the day that is two years after the day that the corporation is dissolved; (b) in respect of all records and books of account that are not described in paragraph (a) of a corporation that is dissolved ... the period ending on the day that is two years after the day that the corporation is dissolved”
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