Making and keeping records

Current

Records required by section 117 must be kept by a person until the following time:

(a)

for paragraphs 117(1)(a), (aa) and (b)—5 years after the action is taken by the person;

(b)

for paragraphs 117(1)(c) and (ca)—2 years after the condition ceases to apply to the person;

(c)

for paragraph 117(1)(d)—5 years after the interest is disposed of by the person;

(d)

for paragraph 117(1)(e)—5 years after the register notice is given to the Registrar.

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