Employment Insurance Act Canada ss873 Following the year for which they are

Employment insurance act canada ss873 following the

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Employment Insurance Act (Canada), ss.87(3) Following the year for which they are kept Payroll deduction authorization records 6 years Income Tax Act, s.230 Income Tax Act Regulation, s.5800 From end of tax year (fiscal period) to which they relate HOOPP Records - individual employee deductions Permanently Ontario Pension Benefit Act Union Dues Deduction Records 6 years Income Tax Act, s.230 Income Tax Act Regulations, s.5800 From end of tax year (fiscal period) to which they relate, except where collective agreement states otherwise Worker’s Compensation Board Invoices 7 years N/A No statutory provisions however the Board may request previous records. Revenue Including Accounts Receivables) Revenue Journals 7 years N/A
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ra TITLE: Record Retention and Destruction Policy CROSS REFERENCE: Privacy & Data Protection Policy Legal Health Record Policy, V NUMBER: PAGE 14 OF 22 Type of Information Minimum Retention Statute or Regulation Comments OHIP Billing Information Date of record + minimum 10 years Health Insurance Act, s.37.1 requires retention of records but does not specify a retention period. OHA record retention tool kit suggests date of record + minimum 10 years Consistent with retention period for patient care records Patient’s Ledger Cards 7 years N/A Cash Receipts 7 years N/A Midnight Census 2 years OHA Guidelines – Record Retention Tool Kit Patient Charge Slips 2 years N/A Daily Cash Work Sheets to support deposits to banks (kept in patient accounts) 1 year N/A 7 years? Bank Deposit Slips or Books 7 years N/A
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TITLE: Record Retention and Destruction Policy CROSS REFERENCE: Privacy & Data Protection Policy Legal Health Record Policy, V NUMBER: V- PAGE 15 OF 22 Type of Information Minimum Retention Statute or Regulation Comments Accounts Payable AP Journal 7 years N/A Copy of cheque 7 years N/A Cancelled Cheques 7 years N/A Bank Statements 7 years N/A Bank Reconciliations 7 years N/A Sub-Ledger 7 years N/A Land Acquisition Invoices Permanent Business Corporations Act Capital Equipment Records 20 years N/A Permanent until item is disposed of? 1.7 Procurement Records Type of Information Minimum Retention Statute or Regulation Comments Purchasing Department Requisitions 5 years N/A
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TITLE: Record Retention and Destruction Policy CROSS REFERENCE: Privacy & Data Protection Policy Legal Health Record Policy, V NUMBER: PAGE 16 OF 22 Type of Information Minimum Retention Statute or Regulation Comments Copy of Purchase Orders – Supplies 2 years N/A Supply orders are paperless and stored in the MM system Copy of Purchase Orders – Capital 10 years N/A Tenders (RFP, RFQ, RFI) and Correspondence 5 years N/A Packing Slips 2 years N/A Central Supply Room Central Supply Requisitions 1 year N/A Check Slips 1 year N/A
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TITLE: Record Retention and Destruction Policy CROSS REFERENCE: Privacy & Data Protection Policy Legal Health Record Policy, 17 of 22 1.8 Human Resources Records Department Responsible: Human Resources Type of Information Minimum Retention Statute or Regulation Comments Employee Record 3 years Employment Standards Act, s.15 After employee terminates. If
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