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Request For Early Destruction
If you want to destroy your books or records before the six years are up, you must apply in writing to the CRA Director of the tax services office in your area to obtain written permission from the Minister. To do this, either use Form T137, Request for Destruction of Books and Records, or prepare your own written request.
In addition to CRA requirements, there are other federal, provincial, and municipal laws that require you to keep books and records. CRA has no authority to approve destruction of books and records that these other laws require you to keep.
CRA guidelines for record keeping can be found HERE.
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