Early destruction

In some cases, we may give you permission to destroy your books and records before the six years have passed.

To do this, fill out Form T137, Request for Destruction of Books and Records, or prepare your own written request to the director of your tax services office.

In addiition to our requirements, there are other federal, provincial and municipal laws that require you to keep books and records. We have no authority to approve the destruction of books and records that these laws require you to keep.

Forms and publications

• IC78-10R4 Books and Records Retention / Destruction
• GST/HST memoranda - Books and Records

Related topics

• Business Registration On-line
• Canada Business
• Related provincial and territorial government sites
• Canada's Business and Consumer Site