Employment insurance act canada ss873 following the

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

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

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

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

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