Queen's University Archives

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ActivityAD2700 Taxes
Records Series32 - Tax Records (Calendar Year)
OPROffice of the Controller or Department/Unit
DescriptionRecords relating to taxes and duties levied by various levels of government (both Canada and foreign countries). Includes tax records and supporting documents. Records that are maintained by calendar year.
Retention TriggerCY
Active (years)1
Semi-Active (years)6
Final ActionDP/D
Disposition PlanRecords are retained according to the above retention unless there are special requirement from government.
Retention Rationale

requires all other records and books of account referred to in this section, together with every account and voucher necessary to verify the information contained therein, until the expiration of six years from the end of the last taxation year to which the records and books of account relate.

PIBNo
Vital Records

This schedule applies to official records. Convenience or duplicate copies of official records are considered transitory and should not be kept longer than necessary, and in no event longer than the official copy.

University Records exist in both physical and electronic formats, such as paper, email or data in a database. Paper records may or may not contain information that is duplicated in an electronic system. For technical reasons the retention assigned to the electronic records may be different from the retention of physical records. If there are differences, see instructions in this schedule for details.



GLOSSARY

  • AR = Transfer to Archives
  • AY = End of Academic Year
  • CY = End of Calendar Year
  • D = Destroy / Delete
  • DP = Special Disposition Plan
  • FY = End of Fiscal Year
  • OPR = Office of Primary Responsibility
  • PIB = Personal Information Bank


Printed on Wednesday, Sep 19 2018