In a May 11, 2015 Technical Interpretation (2014-0548841E5, Godson, G.), CRA noted in the absence of an exception, a corporation’s non- permanent records must be retained for a period of six years after the end of the last taxation year to which they relate. Also, such records on hand at the date of dissolution must be retained for two years after the date of dissolution (Paragraph 230(4)(b) and Regulation Paragraph 5800(1)(b)).
For further information see VTN Monthly Tax Update Seminar, Issue No. 407