Oct 2, 2020 10:15 am
ActivityAD2700 Taxes
Records Series

33 - Tax Records (Fiscal Year)

OPRFinancial Services 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. Tax records that are maintained by fiscal year but not organized as a Personal Information Bank.
Retention TriggerFY
Total Retention 7 years
Final ActionDP/D
Disposition PlanRecords are retained according to the above retention unless there are special requirements from government.
Retention Rationale

Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.)) s.230 (4)(b)

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.

Vital Records

This schedule applies to official records in all media. 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.


  • AR = Transfer to Archives
  • AY = End of Academic Year
  • CO = Continuous OVerwrite
  • 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 Thursday, Jun 20 2024