Oct 2, 2020 10:15 am
ActivityAD2500 University Accounting
Records Series

33 - Accounts Receivable

OPRFinancial Services or Department/Unit
DescriptionRecords documenting accounts receivable activities. Used for tracking and reporting the receipt of funds payable to the department or unit, such as general revenues, tuition, fees for goods and services provided to external clients, and fines. Sample documents: invoices, receipts, cash receipts, cash register tapes, and fine records.
Retention TriggerFY
Total Retention 7 years
Final ActionD
Disposition Plan
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 Wednesday, Apr 24 2024