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Keep the records
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British Columbia stands fully covered: its own filings and guidance stand in the books beside the federal ones.
Keep the society’s records whole and findable, for as long as the law asks, and let the people entitled to see them see them.
Keep the society’s records whole and findable, for as long as the law asks, and let the people entitled to see them see them. Binds: BC societies; the tax clock binds every Canadian organization.
The law’s own words
“A society must take reasonable precautions in preparing and keeping the records … so as to keep those records in a complete state, avoid loss or destruction of or damage to those records …”
BC Societies Act, s. 23(2) · Read it at BC Laws · Verified 2026-11-06
“A member of a society may, without charge, inspect a record the society is required to keep under section 20 (1).”
BC Societies Act, s. 24(1) · Read it at BC Laws · Verified 2026-11-06
“Every person required by this section to keep records and books of account shall retain … all other records and books of account … until the expiration of six years from the end of the last taxation year to which the records and books of account relate.”
Income Tax Act, s. 230(4) · Read it at Justice Laws · Verified 2026-11-06
“Every person required by this section to keep records who does so electronically shall retain them in an electronically readable format for the retention period referred to in subsection 230(4).”
Income Tax Act, s. 230(4.1) · Read it at Justice Laws · Verified 2026-11-07