Record retention period requires registered persons to keep accounts for multiple years and longer during appeals or investigations. Registered persons must retain books of account and other records until the expiry of seventy two months from the due date for furnishing the annual ... Summary
Record retention period requires registered persons to keep accounts for multiple years and longer during appeals or investigations.
Registered persons must retain books of account and other records until the expiry of seventy two months from the due date for furnishing the annual return relating to those records. If the person is party to an appeal, revision, other proceedings, or under investigation for an offence under Chapter XIX, relevant records must be kept for one year after final disposal of those matters or for the seventy-two-month period, whichever is later.
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