Strata Property Act, s. 35

Strata corporation records 35 (1) The strata corporation must prepare all of the following records: (a) minutes of annual and special general meetings and council meetings, including the results of any votes; (b) a list of council members; (c) a list of (i) owners, with their strata lot addresses, mailing addresses if different, strata lot numbers as shown on the strata plan, parking stall and storage locker numbers, if any, and unit entitlements, (ii) names and addresses of mortgagees who have filed a Mortgagee's Request for Notification under section 60, (iii) names of tenants, and (iv) assignments of voting or other rights by landlords to tenants under sections 147 and 148; (d) books of account showing money received and spent and the reason for the receipt or expenditure; (e) any other records required by the regulations. (2) The strata corporation must retain copies of all of the following: (a) the records referred to in subsection (1); (b) the registered strata plan and any strata plan amendments as obtained from the land title office; (c) this Act and the regulations; (d) the bylaws and rules; (e) resolutions that deal with changes to common property, including the designation of limited common property; (f) waivers and consents under section 41, 44 or 45; (g) written contracts to which the strata corporation is a party; (h) any decision of an arbitrator or judge, or of the civil resolution tribunal, in a proceeding in which the strata corporation was a party, and any legal opinions obtained by the strata corporation; (i) the budget and financial statement for the current year and for previous years; (j) income tax returns, if any; (k) correspondence sent or received by the strata corporation and council; (l) bank statements, cancelled cheques and certificates of deposit; (m) Information Certificates issued under section 59; (n) the records and documents referred to in section 20 or 23 obtained by the strata corporation; (n.1) any depreciation reports obtained by the strata corporation under section 94; (n.2) any reports obtained by the strata corporation respecting repair or maintenance of major items in the strata corporation, including, without limitation, engineers' reports, risk management reports, sanitation reports and reports respecting any items for which information is, under section 94, required to be contained in a depreciation report; (n.3) any electrical planning reports obtained by the strata corporation under section 94.1; (n.4) any reports obtained by the strata corporation respecting the installation or operation of EV charging infrastructure or the management of electricity used by EV charging infrastructure; (o) any other records required by the regulations. (3) Records referred to in this section must be retained by the strata corporation for the periods set out in the regulations.