Record retention periods require registered persons to retain accounting records for the statutory period and longer after appeals or investigations. Registered persons required to keep books and records under section 35(1) must retain those records for the statutory retention period measured from the due date for furnishing the annual return relating to them. If the person is a party to appeal, revision, other proceedings, or under investigation for an offence under Chapter XIX, records pertaining to the subject matter must be retained for one year after final disposal or for the statutory period, whichever is later.