Retaining Syndicate Documents in Quebec

Properly retaining syndicate documents is a cornerstone of divided co-ownership governance. It supports board transparency, protects the syndicate in the event of a dispute and facilitates real estate transactions. This guide provides a practical retention schedule adapted to Quebec, along with key obligations and organizational tips (updated as of 2026-06-21).

Your legal obligations at a glance

The Civil Code of Quebec requires the syndicate to keep a co-ownership register. This register includes, among other things, the declaration of co-ownership (DCV) and its amendments, the by-laws of the immovable, co-owner lists, minutes of general meetings and board of directors meetings, as well as certain technical documents. In practice, these documents must be kept accessible, organized and up to date (see section 1070 C.C.Q., LégisQuébec).

Documents may be retained in digital format, provided their integrity is ensured. The Act to Establish a Legal Framework for Information Technology specifies that electronic copies may have evidentiary value if they are reliable and complete (LégisQuébec, AELFIT).

For tax purposes, Revenu Québec requires books and supporting documents to be retained for at least six years from the end of the taxation year to which they relate. This rule applies, among other things, to financial statements, assessment records, receipts and bank statements.

Finally, other technical standards require reports and inspections to be retained, such as façade or multi-level parking maintenance programs for certain buildings supervised by the Regie du batiment du Quebec (RBQ). Retain these reports for the prescribed period and, where no period is specified, for at least ten years as a precaution.

Useful references:

• Civil Code of Quebec (the syndicate’s register and documents) – LégisQuébec.
• AELFIT (the integrity and evidentiary value of digital documents) – LégisQuébec.
• Tax retention of records – Revenu Québec.
• Building maintenance and technical reports – RBQ.

Retention schedule by document type

The following table proposes recommended minimum retention periods, along with the underlying rationale. Where the law imposes a longer period, follow it. If no specific period is provided, choose the more cautious approach and retain documents longer.

Practical notes:

• Contractor contracts and warranties: retain the contract, proof of payment, warranty and correspondence for at least three years after completion of the work or expiry of the warranty, whichever is later.
• Technical reports subject to RBQ requirements: check whether a specific period applies to your building. If not, ten years is a prudent minimum.
• Financial statements: beyond the tax minimum, seven years generally covers routine audits and disputes.

Organizing the register: paper, digital and secure access

A well-structured register makes life easier for the board of directors and managers. Aim for a stable folder structure with uniform naming (YYYYMMDD_Document_Type). Retain digital originals in PDF/A format, with metadata, and lock approved final versions.

Good organizational practices:

• Centralize the register in a secure location, with encrypted and redundant backups.
• Appoint someone (often the board secretary) as the register custodian.
• Separate current files from closed archives; limit access according to roles.
• Document the workflow: creation, approval, distribution, archiving and destruction.
• Prepare a continuity plan: emergency access to the main account and succession procedures.

For documents containing personal information, apply appropriate confidentiality measures and grant access strictly on a need-to-know basis. Limit distribution to authorized persons and record the delivery of copies.

For assistance setting up or taking over archives, see our services – administrative management and financial management offerings.

Access, requests and delivery to buyers

Co-owners have the right to consult the register documents, subject to reasonable procedures, and to obtain copies at their own expense. The board of directors may require a written request, offer an appointment-based consultation and protect sensitive information (e.g. personal data and building security), while respecting the right of access provided under the Civil Code of Quebec.

When a condo is sold, the prospective buyer and their representative often request specific documents: the declaration of co-ownership and by-laws, recent annual general meeting and board of directors minutes, financial statements, budget, contingency fund information, maintenance logbook/contingency fund study, upcoming work, insurance and claims. A syndicate certificate confirms several of these elements. The OACIQ offers useful guidance on the documents to provide in a divided co-ownership transaction.

A good practice: maintain a standardized “information package,” updated annually after the annual general meeting, to provide to sellers or brokers upon request. It speeds up response times and reduces back-and-forth.

Governance: roles, policies and controls

Adopt a written document-retention and management policy, have it approved by the board of directors and record it in the register. It should specify:

• Who creates, approves and archives each type of document.
• Where the originals (paper/digital) and backups are located.
• How long documents must be retained and how they will be destroyed at the end of the cycle.
• How access requests and transfers will be handled (new condominium manager, change of board of directors).

Plan an annual review: before the annual general meeting, review the register, verify that signed minutes, financial statements and insurance certificates are present, and update the information package. When a co-ownership under our management adopted this practice, response times for buyer requests were significantly reduced.

Also remember to transfer the file when changing condominium managers: the handover list should cover every aspect (register, accounting, contracts, keys and access, backups). For templates and guidance, visit our blog and the Who we are page.

Frequently asked questions

• Do minutes have to be kept in the original paper version? A faithful and complete digital copy approved by the board of directors has evidentiary value if its integrity is ensured. Paper remains useful for certain signatures, but is not always required if your digital processes are robust.
• How long should accounting supporting documents be kept? Revenu Québec requires at least six years. In practice, seven years covers routine audits and provides a margin for disputes.
• Who can see contracts and sensitive documents? Co-owners have a right of access to the register, subject to reasonable procedures. The board of directors may limit the distribution of highly sensitive information and offer on-site consultation, depending on the nature of the information and the protection of third parties.

References and resources:

• LégisQuébec – Civil Code of Quebec (the syndicate’s register and documents)
• LégisQuébec – Act to Establish a Legal Framework for Information Technology (AELFIT)
• Revenu Québec – Retention of records and supporting documents
• RBQ – Building maintenance (reports and programs)
• RGCQ – Resources and best practices in divided co-ownership
• OACIQ – Buying a condo

This article provides general information and does not constitute legal advice. Consult a lawyer or notary regarding your situation.

This article provides general information and does not replace advice from a tax professional or accountant. Refer to Revenu Québec and the CRA for the exact rules.

Do you manage a co-ownership in Quebec? Explore our packages or contact us to assess your needs.