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Income Tax Act, section 230(4): records kept for the prescribed period, otherwise six years from the end of the last taxation year, Canada (federal)

2 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
Income Tax Act, section 230(4): records kept for the prescribed period, otherwise six years from the end of the last taxation year (Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 230(4))	Law or ruling	The statute behind the CRA's six years. Where the regulations prescribe a period (as…	31 Oct 2026
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))	Law or ruling	The permission to destroy tax records early is in the Act itself: written permission…	31 Oct 2026

Income Tax Act, section 230(4): records kept for the prescribed period, otherwise six years from the end of the last taxation year (Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 230(4))
Kind
Law or ruling
As stated
The statute behind the CRA's six years. Where the regulations prescribe a period (as…
Dated
31 Oct 2026
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))
Kind
Law or ruling
As stated
The permission to destroy tax records early is in the Act itself: written permission…
Dated
31 Oct 2026