Records Retention: Law and Practice.

• Position: Book Review

Ronald F. Anson-Cartwright,. CA., C.B.V., Robert Hollingshead, C.A. and Timothy Kennish, LL.B.

Legal and accounting professionals in Canadian businesses will find Records Retention: Law and Practice to be a comprehensive guide. This book provides a complete reference to the principles and practices of records retention, as well as the legal obligations of Canadian businesses to retain documents and files. It deals with a wide range of issues related to retention, accessibility, value, and permissible destruction of business and professional records under federal and provincial statutes. Highlights include records retention and filing issues under Canadian tax laws; access to records under federal and provincial legislation; employment and other...