Page 60 - GA Maclachlan Tax Guide 2024

RETENTION OF RECORDS

DOCUMENT RETENTION PERIOD
Companies Act
■ Any documents, accounts, books, writing, records or 7 years or longer
other information that a company is required to keep in (as specified in other
terms of the Companies Act and other public regulation public regulation)
■ Registration certificate Indefinite
■ Memorandum of Incorporation
■ Rules
■ Securities register and uncertificated securities register
■ Register of company secretary and auditors
■ Notice and minutes of all shareholders’ meetings 7 years
■ Copies of reports presented at the annual general
meeting of the company
■ Copies of annual financial statements
■ Copies of accounting records
■ Record of directors and past directors, after the director
has retired from the company
■ Written communication to holders of securities
■ Minutes and resolutions of directors’ meetings, audit
committee and directors’ committees
Close Corporations Act
■ Accounting records 15 years
■ Annual financial statements
■ Founding statement (Form CK 1) Indefinite
■ Amended Founding statement (forms CK 2 and CK 2A)
■ Microfilm image of any original record reproduced
directly by the camera – the “camera master”
■ Minutes books as well as resolution passed at
meetings

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