Records of filing payroll information returns with the Canada Revenue Agency (CRA).

Related Records | Responsible Unit | Information Steward | Information Confidentiality Classification | Retention | DispositionAuthority | Retention Rationale | Version Information

Content & Scope

Employers are required to file information returns for individuals receiving employment income or other amounts related to income, as well as summaries of the information on individual slips.

This records class excludes records relating to remitting payroll taxes to the CRA.

The records include T4s, T4As, and T4 and T4A summaries.

Related Records

For records related to CRA remittances, see FN12 – Accounts Payable.

Responsible Unit

Human Resources.

Information Steward

Associate Provost, Human Resources.

Information Confidentiality Classification

Highly Restricted.

Retention

Minimum 7 years.

Disposition

Secure Destruction.

Authority

Income Tax Act, 1985.

Retention Rationale

The retention period is based on the Income Tax Act, 1985, s. 230 (4) which requires records to be kept until the expiration of six years from the end of the last taxation year to which the records and books of account relate.

Approval Date

26 October 2011