Skip to main content

Primary tabs

You are here

Regulation 5800

Table of Contents

Regulation 5800 - Retention of Books and Records

Subsection 5800(1)

Administrative Policy(1)

Subsection 5800(1)

Administrative Policy

14 June 2013 External T.I. 2012-0461301E5 F - Retention of books and records

In response to a general inquiry respecting the inter-relationship between ITA s. 230(4) and Reg. 5800(1), CRA paraphrased s. 230(4), and Regs....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 230 - Subsection 230(4)		157

Navigation

general
Public Transactions
General Concepts
Statutory Interpretation
Income Tax Act
Income Tax Regulations
- 0000-1999
- 2000-3999
- 4000-5999
  - Regulation 4600Qualified Property
  - Regulation 4801
  - Regulation 4802
  - Regulation 4803
  - Regulation 4900REGISTERED PLANS — INVESTMENTS
  - Regulation 4901Interpretation
  - Regulation 5000
  - Regulation 5001
  - Regulation 5100Deferred Income Plans, Investments in Small Business
  - Regulation 5102
  - Regulation 5200
  - Regulation 4700ELECTION IN RESPECT OF CERTAIN PROPERTY OWNED ON DECEMBER 31, 1971
  - Regulation 5201Small Manufacturers’ Rule
  - Regulation 5202Interpretation
  - Regulation 5300Individuals
  - Regulation 5301Corporations Under Part I of the Act
  - Regulation 5700Medical Expense Tax Credit
  - Regulation 5800Retention of Books and Records
  - Regulation 5901Order of Surplus Distributions
  - Regulation 5902Election in Respect of Capital Gains
  - Regulation 5903Deductible Loss
  - Regulation 5903.1
  - Regulation 5904Participating Percentage
  - Regulation 5905Special Rules
  - Regulation 5907Interpretation
  - Regulation 5908
- 6000-7999
- 8000-9999
- Schedules
Income Tax Application Rules
Excise Tax Act
Other Legislation
Treaties