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Date: | Mon, 17 May 2010 14:24:49 -0700 |
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Well it appears that the Canadian Revenue Agency Income Tax Information Circular establishes a retention period of 2 years after the corporation dissolves as the retention requirement for certain corporations. See appendix in reference below.
http://www.cra-arc.gc.ca/E/pub/tp/ic78-10r4/ic78-10r4-e.pdf
Please note that I am not an attorney and that applicability of this regulation or any other regulation should be reviewed by your counsel.
David B. Gaynon
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Huntington Beach CA, USA
-----Original Message-----
From: Records Management Program [mailto:[log in to unmask]] On Behalf Of Terry Mergele
Sent: Monday, May 17, 2010 2:16 PM
To: [log in to unmask]
Subject: Re: Who is keeping General Ledger and Sub Ledgers permanently?
I've seen similar ("IND," "PERM," "LOC") retentions recommended for GL documents, but don't know the rationale. Annual financial reports, yes, but not the ledgers.
One company's schedule that I worked on retained them just like the rest of general accounting: CY+8.
Terry Mergele, CRM
Mobile 210-394-9422
Office 210-255-6260
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