# REC-01 — Retention period

**Flag: Current** — Verified against the live source. Safe to cite.

Retention period: six years from the end of the last tax year the records relate to

## Sources

- Keeping Records (RC188) (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc188/keeping-records.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative