BOS CRA Rules

Rules · REC

REC-02 — Early destruction requires written CRA permission

Current — Verified against the live source. Safe to cite.

Early destruction requires written CRA permission. Destroying records without it may lead to prosecution

living page, not mirrored. RC188 states only that early destruction needs CRA permission, with no detail on the written-consent or prosecution mechanics this row states; its own note says do not stretch it this far, so no local mirror is claimed here

Sources

Record

Anchor ID
REC-02 (permanent)
Jurisdiction
FED
Section
2.9 Records retention
Verified
2026-08-27 — by a person, against the source
Review cycle
legislative

Changes mentioning REC-02

DateChange
28 Aug 2026

Added local mirror paths to every anchor whose CRA source is actually held in Sources/, so the index no longer depends on the "grep by anchor ID" step to find a document. Checked each of the 96 anchors' Source URLs against the 51 documents in the library (36 mirrors with provenance front-matter, 15 plain-converted guides with none) and against the front-matter anchors: field where one exists. Where a plain guide has no front-matter (T4012, T4002, RC188, P113, 5000-G and others), verified the match by grepping the guide's own text for the anchor's specific figures or section titles before adding the path — e.g., T4012's "List of CCA rates and classes" section for TAX-09, T4002's line 8523/9945/9281 sections for TAX-05 to TAX-07 and TAX-11, P113's "advantage"/"eligible amount"/80% definitions for NPO-06 and NPO-07. Two claims were checked and rejected rather than added: RC188 itself warns against extending its six-year/location text to REC-02 and REC-03, so those keep only the live source; P113's "Official donation receipts" section defers to the charities-giving page rather than listing receipt contents, so NPO-08 keeps only the live source; and P113 contains no $75/10% de minimis figure, flagged inline on NPO-07 rather than silently added. Deliberately left unmirrored, per the library's existing design: the 34 living CRA topic pages (REG-04 to REG-08, RATE-01, most of PAY, TAX-13, NPO-03/04, ITC-02 to ITC-04, XB-01/03), the 7 rate pages (all of Part 3), the 5 provincial pages (all of Part 2.11), and SOR/91-45 (external legislation, not part of this library) — these are living-only by design and a snapshot would misrepresent them as fixed. TIM-05 and NPO-05 each gained two mirror paths, one per source cited. No rule, figure, date or flag was changed — this pass only adds path metadata already implied by the front-matter and by Part 4's "Still valid for" columns

The full changelog