F16 • Payroll Records
Records of this class code are not subject to Archival Selection.This record contains identifiable personal information.Records of this class code are required to conduct business operations (BCP).

Class Code16
SubjectPayroll Records
Scope NotesIncludes all records of payments of salary, wages and deductions to employees including vacation entitlement and pay, alternative vacation entitlements, notice of garnishment and termination or severance pay. Includes time sheets and vacation taken, pay lists, Blue Cross reconciliations, T4 Slips, Record of Earnings for pension contribution purposes, Records of Employment (ROE) and Statistics Canada reports. Also includes honoraria and fees to Council.

Excludes
Payroll Registers - Subsidiary Ledgers, Registers and Journals - see F14
Non-payroll related government and statistical reporting – see F27
Responsible DeptTreasury (Tr)
Keep DeptC + 1
Keep Offsite  + 5
Total RetentionC + 6
Remarks
Close of fiscal tax  year + 6
Citationsg001, g005, g007, g019, g032, g034
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
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)
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
g019OJPP-Cr.Js.-33 — Notice of Garnishment Extension Orders — Limitation Period

OJPP-Cr.Js.-34 — Notice of Garnishment where Extension Order — Limitation Period

OJPP-Cr.Js.-35 —
Notices of Garnishment — Limitation Period
Rules of the Small Claims Court Regulation, under the Courts of Justice Act, O. R. 258/98, rule 20.08.(2.1); as am. O. R. 393/09, s. 20

Rules of the Small Claims Court Regulation, under the Courts of Justice Act, O. R. 258/98, rule 20.08.(2.2),(2.3); as am. O. R. 393/09, s. 20

Rules of the Small Claims Court Regulation, under the Courts of Justice Act, O. R. 258/98, rule 20.08.(5.1),(5.2); as am. O. R. 393/09, s. 20
Event + 6 years (Event = Order made; unless leave of court)

Event + 1 year (Event = Date order granting leave to issue made)

Event + 6 years (Event = Date of issue or renewal)
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”

Date last modified: 2020-02-04 12:17:30