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A-6.002 - Tax Administration Act

Section 35.1
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35.1. Every person required to keep registers shall preserve them, together with any supporting document that supports the information contained therein, for six years after the last year to which they relate.
Every person who keeps registers or supporting documents on electronic or computerized medium shall preserve them in intelligible form on the same medium for the preservation period indicated in the first paragraph.
The Minister may, subject to the terms and conditions the Minister determines, dispense a person or class of persons from the obligation set out in the second paragraph.
1983, c. 49, s. 41; 1991, c. 67, s. 576; 2000, c. 25, s. 11.
35.1. Every person required to keep registers and books of account shall keep them, along with any voucher attesting the information contained therein, for six years after the last year to which they relate.
1983, c. 49, s. 41; 1991, c. 67, s. 576.
35.1. Every person required to keep registers and books of account shall keep them, along with any voucher attesting the information contained therein, for 6 years after the last taxation year to which they relate.
1983, c. 49, s. 41.
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