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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 (federal)

3 records were read from this source, dated 31 Oct 2026.

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Last checked 31 Oct 2026

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What was read from it

Records read from this source
Record	Kind	As stated	Dated
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))	Law or ruling	The CRA's general rule is six years from the end of the last tax year a record relates…	31 Oct 2026
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))	Law or ruling	Once a corporation is dissolved, the CRA's six-year rule gives way to a fixed two years…	31 Oct 2026
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))	Law or ruling	A Canadian company may destroy tax records before the period ends only with the CRA's…	31 Oct 2026

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))
Kind
Law or ruling
As stated
The CRA's general rule is six years from the end of the last tax year a record relates…
Dated
31 Oct 2026
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))
Kind
Law or ruling
As stated
Once a corporation is dissolved, the CRA's six-year rule gives way to a fixed two years…
Dated
31 Oct 2026
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))
Kind
Law or ruling
As stated
A Canadian company may destroy tax records before the period ends only with the CRA's…
Dated
31 Oct 2026