# REC-02 — Early destruction requires written CRA permission

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

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

## Sources

- Where to keep records (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/keeping-records/where-keep-your-records-long-request-permission-destroy-them-early.html

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