CRA recently released a letter discussing the required retention period, according to the Income Tax Act (Canada) for the books and records of a corporation (non-profits and registered charities), including the required retention period for a corporation that has dissolved.  

CRA indicated that all permanent documents must be retained for two years following the date of dissolution of a corporation.  All other non-permanent documents must be retained for six years from the end of the last taxation year to which the records and books relate.  Any non-permanent books and records must be retained for a period of 2 years from the date of dissolution.  

Additional information on the prescribed period of time for the retention and destruction of books and records for Canadian registered charities is found in Information Circular IC78-10, Books and Records Retention / Destruction. Within the Income Tax Act (Canada), retention and destruction of books and records is covered under subsection 230(4) to (8) of the Act and Regulation 5800.  

Here is a copy of the CRA letter.