# REC-03 — Indefinite retention

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

Indefinite retention: records covering long-term property acquisition and disposal, the share registry, and other historical information affecting a sale, liquidation or wind-up

## 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