F02 • Accounts Receivable
Records of this class code are not subject to Archival Selection.This record contains identifiable personal information.Records of this class code are not required to conduct business operations (BCP).

Class Code02
SubjectAccounts Receivable
Scope NotesIncludes records documenting funds owing to the municipality, such as invoices, billing listings, requests from mortgage companies and recoveries reports. Includes correspondence related to tax collection and supporting documentation.

Excludes
Excludes:
Write-offs - see F23
Tax Assessments, Rolls and Tax Arrears - see F22
Responsible DeptTreasury (Tr)
Originating (CoH)
Keep DeptC + 1
Keep Offsite  + 6
Total RetentionC + 7
Remarks
Close of fiscal tax year end + 7
Citationsg006, g007, g034, g053, g055, g062
Extended Scope Notes 
Suggest Extended Scope Notes

There are 6 citation(s) associated with this class code.
Citation NumberFileLaw Entry CodeFederal Citations and FileLaw Title WordsRetention Requirement or Limitation Period
g006FF-Exc.Tx.-1— Assessment Period Liability – Limitation Period

FF-Exc.Tx.-4— Excise Tax Records and Books of Account

FF-Exc.Tx.-48— Payments where Use in Incinerators—Limitation Period

FF-Exc.Tx.-50— Payments where Tourist Literature Printed—Limitation Period

FF-Exc.Tx.-51— Tax, Penalty, Interest Assessments—Limitation Period

FF-Exc.Tx.-56— Tax Debt Claims—Limitation Period

FF-Exc.Tx.-75— Sales of Personal Property by Non–Registrant Municipality Applications for Rebates—Limitation Period

GST/HST return filer

GST/HST application for rebate filer

Commercial Activities—records created in electronic format
Excise Tax Act, R. S. C. 1985, c. E-15, ss. 298.(1)(f),(4.1)(a); as am. S. C. 1990, c. 45, s. 12; as am. S. C. 1993, c. 27, s. 131.(2); as am. S. C. 2000, c. 30, s. 89.(1)

Excise Tax Act, R. S. C. 1985, c. E-15, s. 98.(1), as am. R. S. C. 1985 (1st Supp.), c. 15, s. 36; as am. R. S. C. 1985 (2nd Supp.), c. 7, s. 45.(1); ss. 100.(2) to (4); as am. S. C. 2002, c. 22, s. 386.

Excise Tax Act, R.S.C. 1985, c. E-15, s. 68.27.(2)

Excise Tax Act, R.S.C. 1985, c. E-15, s. 68.29

Excise Tax Act, R.S.C. 1985, c. E-15, s. 81.11.(2)

Excise Tax Act, R.S.C. 1985, c. E-15, ss. 82.(2) to (2.3), (2.6) to (3); as am. S.C. 2010, c. 25, s. 131

Excise Tax Act, R.S.C. 1985, c. E-15, s. 257.1.(2)

Excise Tax Act, R. S. C. 1985, c. E-15, ss 286(3.1) interpretation

based on Canada Revenue Agency, GST/HST Memoranda Series Chapter 15.1 General Requirements for Books and Records, June 2005

Excise Tax Act, R. S. C. 1985, c. E-15, ss 286(3.1) interpretation

based on Canada Revenue Agency, GST/HST Memoranda Series Chapter 15.2 Computerized Records, June 2005
Event + 4 years (Event = Person liable/person paid or remitted the amount; as applicable)

Event + 6 years (Event = End of calendar year for which records kept; or until written permission for prior disposal by Minister given; or longer if appeal)

Event + 2 years (Event = Goods purchased)

Event + 2 years (Event = Printed matter produced or purchased)

Event + 4 years (Event = Tax, penalty, interest or sum became payable)

Event + 10 years (Event = Applicable day)

Event + 2 years (Event = Day consideration for supply became due or was paid)

6 years after record no longer needed for GST/HST calculations required by the Act(which may not be the year when the transaction occurred and the record was created)

Required to keep records in electronic format if they are created in electronic format

6 years

Required to keep records in electronic format if they are created in electronic format
g007FF-Exc.Tx.-12

Commercial Activities—Records Requirement

FF-In.Tx.-13

Taxpayer Records

FF-In.Tx.-44 — Tax Actions — Limitation Period

IC78-10R5 books, records, and their related accounts and source documents
Excise Tax Act, R. S. C. 1985, c. E-15, s. 286; as am. S. C. 1990, c. 45, s. 12; as am. S. C. 1998, c. 19, s. 282

Income Tax Act, R.S.C., 1985, c. 1 (5th Supp.), s. 230; as am. S.C. 1994, c. 21, s. 105; as am. S.C. 1998, c. 19, s. 227; as am. S.C. 2011, c. 24, s. 70; as am. S.C. 2013, c. 34, s. 352(F)

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), ss. 222.(3), (4), (5), (8) to (10); as am. S.C. 2004, c. 22, s. 50

Income Tax Act, ss.230, ss.230.1
Income Tax Regulations, CRC, c 945, ss5800
Employment Insurance Act, s.87
Canada Pension Plan, s.24 interpretation

Based on Canada Revenue Agency, Income Tax Information Circular, IC78-10R5 Books and Records Retention/Destruction
June 2010, para.24, 25.
Event + 6 years (Event = End of year to which relate or such other period as may be prescribed in Canada)

Event + 6 years (Event = End of last taxation year records and books of account relate to; or year return filed, as long as no other exceptions apply)

Event + 10 years (Event = Day begins as defined; unless exceptions herein apply)

six years from the end of the last tax year to which they relate and for which they may be required for purposes of the Act (which may not be the year when the transaction occurred and the record was created
g034OLA-EHT-1 — Employer Health Tax Act Offence Prosecutions — Limitation Period

OLA-EHT-2 — Employer Health Tax Refunds — Limitation Period

OLA-EHT-3 — Health Tax – Limitation Period

OLA-EHT-4 — Employer Health Tax — Accounting Records
Employer Health Tax Act, R.S.O. 1990, c. E.11, s. 37.

Employer Health Tax Act, R. S. O. 1990, c. E.11, s. 6.(1)(b); as am. S. O. 1994, c. 8, s. 6.(1); as am. S. O. 2001, c. 23, s. 75.

Employer Health Tax Act, R.S.O. 1990, c. E.11, s. 8(1), as am., S.O. 1994, c. 8, s. 8(1).

Employer Health Tax Act, R. S. O. 1990, c. E.11, s. 12; as am. S. O. 1994, c. 8, s. 13; as am. S. O. 2004, c. 16, Sched. D, Table; s. 33; as am. S.O. 2009, c. 18, Sched. 11, s. 3.
Event + 6 years (Event = Date offence was/alleged committed)

Event + 4 years (Event = day return required to be delivered)

Event + 4 years (Event = later of (1) the day on which the return was delivered or received by the Minister and (2) the day the return was required to be delivered.)

Not specified “shall keep in Ontario”
g053OSS-Hs.Sr.-21 — Service Managers — Transferred Housing Programs and Designated Housing Projects Records / Reports

OSS-Hs.Sr.-23 — Housing Providers — Financial Records / Part VII Housing Project Records

OSS-Hs.Sr.-24 — Housing Providers — Part VII Housing Projects Household Information

OSS-Hs.Sr.-25 — Housing Providers — Decisions / Refusals to Offer Units / Information Based on
General Regulations, under the Housing Services Act, 2011, O. Reg. 367/11, ss. 88.(1), (3) to (6)

General Regulations, under the Housing Services Act, 2011, O. Reg. 367/11, s. 102.(1), (2)

General Regulations, under the Housing Services Act, 2011, O. Reg. 367/11, ss. 102.(1), (3)

General Regulations, under the Housing Services Act, 2011, O. Reg. 367/11, ss. 102.(1), (4)
Event + 7 years (Event = Given to minister; if prescribed conditions satisfied)

Event + 7 years (Event = End of fiscal year record relates to)

Event + 5 years (Event = Household last resides in unit in project)

Event + 7 years (Event = Notice given to household)
g055OF-In.Tx.-4 — Director’s Liability for Income Tax — Limitation Period

OF-In.Tx.-2 — Income Tax Accounting Records and Books of Account [Incorporation of Federal Tax Act

OF-In.Tx.-1 — Provincial Offence Tax Prosecutions — Limitation Period
Income Tax Act, R. S. O. 1990, c. I.2, s. 38.(4); as am. S. O. 2004, c. 16, s. 3.

Income Tax Act, R. S. O. 1990, c. I.2, s. 39; as am. S. O. 1993, c. 29, s. 2; as am. S. O. 2004, c. 16, s. 3.

Income Tax Act, R. S. O. 1990, c. I.2, s. 48.(3); as am. S. O. 2004, c. 16, s. 3.
Event + 2 years (Event = director last ceased to be a director of that corporation.)

Event + 6 years (Event = End of last taxation year to which records relate; at person’s place of business or residence in Ontario; unless exceptions apply)

Event + 8 years (Event = Day subject matter of information/ complaint arose)
g062OSS-LTCH-3 — Residents Information Packages

OSS-LTCH-4 — Posting of Information for Residents

OSS-LTCH-5 — Satisfaction Survey Documentation

OSS-LTCH-6 — Long–Term Care Home — Accounts and Records

OSS-LTCH-18 Licensees — Meals Prepared for Persons who are not Residents / Revenue / Records

OSS-LTCH-19 Licensees — External Service Provider Agreements / Policies and Procedures

OSS-LTCH-20 — Licensees — Pest Control Records

OSS-LTCH-23 — Licensees — Complaints Review Records

OSS-LTCH-27 — Licensees — Quarterly and Annual Evaluation Records

OSS-LTCH-32 — Licensees — Absence Records

OSS-LTCH-34 — Licensees — Transfer Lists

OSS-LTCH-36 — Licensees — Training and Orientation Evaluation Records

OSS-LTCH-38 — Licensees — Quality Control Records

OSS-LTCH-39 — Licensees — Infection Prevention and Control Program Evaluation Records

OSS-LTCH-47 — Licensees — Trust Account Books of Account, Ledgers, Deposit Books, Deposit Slips, Pass–Books, Monthly Bank Statements, Cheque Books and Cancelled Cheques, Instructions, Authorizations and Acknowledgements of Receipt, Client Statements

OSS-LTCH-50 — Licensees — Financial Records, Books and Accounts, Reconciliation and Financial Reports and Supporting Documents

OSS-LTCH-51 — Licensees — Funding Agreements/ Service Accountability Agreements and Associated Records and Reports / Agreement for Charges between Licensees and Authorized Persons or Residents

OSS-LTCH-52 — Licensees — Nons–Arms Length Transaction Records
Long–Term Care Homes Act, 2007, S. O. 2007, c. 8, ss. 78.(1),(2).

Long–Term Care Homes Act, 2007, S. O. 2007, c. 8, ss. 79.(1) to (3).

Long–Term Care Homes Act, 2007, S. O. 2007, c. 8, s. 85.(4).

Long–Term Care Homes Act, 2007, S.O. 2007, c. 8, s. 92

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, s. 72.(5)

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, ss. 86.(2), (3)

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, s. 88.(1)

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, ss. 101.(2), (3)

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, ss. 115 (5), 116.(5)

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, s. 140

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, s. 207(1)

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, ss. 216.(2), (3)

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, s. 228 par. 4

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, ss. 229.(2)(e), (5)(b)

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, s. 241.(7)(g)

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, ss. 262.(a) to (d), (f) to (h), 263

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, ss. 262.(d), (e), 263

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, s. 265.(2)(b)
Not specified “shall ensure given

Not specified

Not specified “shall ensure kept in long–term care home available for inspection”

Not specified “shall keep”

7 years

7 years

Not specified “shall ensure program including”

Not specified “shall ensure kept”

Not specified “shall ensure kept

Not specified “shall ensure recorded”

Not specified “shall keep”

Not specified “shall keep”

Not specified “must be maintained”

Not specified “must be maintained”

7 years

7 years

Event + 7 years (Event = Earlier of: date agreement ends or is terminated by either party)

Event + 7 years (Event = Earlier of: date agreement ends ort is terminated by either party)

Date last modified: 2020-02-04 10:22:28

F02 · Accounts Receivable