Record retention obligations require longer preservation of accounts beyond return due date; appeals or investigations extend retention after final disposal.

Registered persons must retain books of account and other records for the statutory period measured from the due date of furnishing the annual return for the year to which those records pertain. If the person is party to an appeal, revision, other proceedings, or is under investigation for an offence under Chapter XIX, records related to that subject matter must be retained for one year after final disposal or for the statutory period above, whichever is later.

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