What records does a corporation need to keep after it dissolves, and for how long?

Even after a corporation dissolves, its corporate records — the minute book, articles, by-laws, resolutions, and registers of directors, officers, and shareholders — remain relevant and shouldn't simply be discarded, particularly since revival remains available for a period of time and a revived corporation's records need to reflect its history accurately. Someone responsible for winding up the corporation, often a former director or officer, is generally the practical custodian of these records after dissolution.

Beyond the corporate records themselves, separate retention obligations under other areas of law don't disappear just because the corporation has been dissolved. Tax records, payroll and employment records, and other statutory recordkeeping requirements imposed elsewhere continue to apply on their own timelines regardless of the corporation's corporate status, so dissolution isn't a reason to assume those obligations have ended.

Given how often old corporate records turn out to matter later — in a revival application, a dispute over historical ownership, or a tax inquiry — the safest approach is to keep everything accessible for a meaningful period after dissolution rather than assuming it can be destroyed right away.