Records of the logging of transactions into the accounting journal.

Responsible Unit | Information Steward | Information Confidentiality Classification | Retention | Disposition | AuthorityVersion Information

Content & Scope

The records include manual journal entries for internal transfers between funds and supporting documentation.

Responsible Unit

  • Finance.
  • Other units as arranged with Finance.

Information Steward

Vice President, Administration & Finance.

Information Confidentiality Classification



7 years.


Secure Destruction.


Income Tax Act, 1985, s. 230 (4) (b).

Retention Rationale

Income Tax Act, 1985, s. 230 (4) (b) specifies that records be kept for 6 years after the taxation year to which they relate.

Approval Date

14 April 2010