118Making and keeping records

#### 118 Making and keeping records 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.