F14 • Subsidiary Ledgers, Registers and Journals
Records of this Class Code are subject to Archival selection.Records of this class code do not contain Personably Identifiable Information.Records of this class code are required to conduct business operations (BCP).

Class Code14
SubjectSubsidiary Ledgers, Registers and Journals
Scope NotesIncludes all subsidiary ledgers, registers, and Journals such as Payment and Receipt Journals, Payroll Registers, and Debenture Registers.

Excludes
Documents and vouchers used to support entries - see relevant subject in this Primary.
Responsible DeptTreasury (Tr)
Originating (CoH)
Keep DeptE + 1
Keep Offsite  + 6
Total RetentionE + 7
Remarks
close of fiscal tax year + 7**
Citationsg001, g005, g006, g007, g026, g032, g034, g053, g055, g086
Extended Scope Notes 
Suggest Extended Scope Notes

There are 10 citation(s) associated with this class code.
Citation NumberFileLaw Entry CodeFederal Citations and FileLaw Title WordsRetention Requirement or Limitation Period
g001FHR-CPP-2
Canada Pension Plan Records

FHR-CPP-9— Offence Prosecutions—Limitation Period

IC78-10R5 books, records, and their related accounts and source documents
Canada Pension Plan, R. S. C. 1985, c. C-8, s. 24; as am. S. C. 1991, c. 49, s. 207; as am. S. C. 1997, c. 40, s. 64; as am. S. C. 1998, c. 19, s. 253.

Canada Pension Plan, R.S.C. 1985, c. C-8, s. 103.(1)

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 for which records and books of account are kept or written permission for their prior disposal is given by Minister, or end of appeal period.)

Event + 5 years (Event = Time subject matter of prosecution arose)

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)
g005FHR-Em.Ins.-1

Employment Insurance Offence Prosecutions—Limitation Period

FHR-Em.Ins.-2

Benefit Claimant Recoverable Debts—Limitation Period

FHR-Em.Ins.-9

Employment Insurance Assessment-Limitation Period

FHR-Em.Ins.-10

Employers—Books of Account

FHR-Em.Ins.-11

Employment Insurance Complaints / Offence Prosecutions —Limitation Period

FHR-Em.Ins.-13

Employers—Undeliverable Record of Employment

FHR-Em.Ins.-14— Employers—Records of Employment

IC78-10R5
books, records, and their related accounts and source documents
Employment Insurance Act, S. C. 1996, c. 23, s. 40.(b).

Employment Insurance Act, S. C. 1996, c. 23, ss. 47.(1),(3),(4); as am. S. C. 2001, c. 5, s. 8.

Employment Insurance Act, S. C. 1996, c. 23, s. 85.(3).

Employment Insurance Act, S.C. 1996, c. 23, s. 87, as am., S.C. 1998, c. 19, s. 267.

Employment Insurance Act, S. C. 1996, c. 23, ss. 102.(1), (4); as am. S. C. 1999, c. 17, s. 135.(e); as am. S. C. 205, c. 38, s. 138.(g)(v).

Employment Insurance Regulations, under the Employment Insurance Act, SOR/96-332, ss. 19.(2), (4)(b)

Employment Insurance Regulations, under the Employment Insurance Act, SOR/96-332, ss. 19.(2), (3), (3.1), (5), (6); as am. SOR/2009-96, s. 1; s. 55.1; as am. SOR/2009-187, s. 1

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 + 3 years (36 months) (Event = Day act/omission occurred)

Event + 6 years (72 months) (Event = day on which liability arose as long as no pending appeal or other review of a decision establishing liability.)

Event + 3 years (Event = end of year in which any premium should have been paid, unless misrepresentation or fraud)

Event + 6 years (Event = End of year for which kept; or until written permission given by Minister or until appeal disposed of or time for filing a further appeal has expired)

Event + 5 years (Event = Subject matter of information or complaint arose)

Earliest of:
1 year or Event = copy is requested by the Commission or by person

6 years

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)
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
g026CD-6 — Cash BooksMinistry of the Attorney General, POA Information Services websiteAudit completed and end of current year + 3 years
g032OSS-EPC-2 — Elderly Persons Centres Inventory

OSS-EPC-1 — Elderly Persons Centres Accounting Records
General Regulation, under the Elderly Persons Centres Act, R.R.O. 1990, Reg. 314, s. 9.

General Regulation, under the Elderly Persons Centres Act, R.R.O. 1990, Reg. 314, s. 14(d).
Not specified

Event + 6 years (Event = date of last entry for particular year)
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)
g086Ontario Works Policy DirectivesOntario Works Policy Directives # 11.1 Delivery StandardsAccounting documents – 7 years

Ongoing fraud – retain indefinitely

Date last modified: 2020-02-04 12:05:40