F22 • Tax Rolls and Records
Records of this class code are not 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 Code22
SubjectTax Rolls and Records
Scope NotesIncludes taxation records of long term importance, such as assessment rolls, tax sale records, tax sale deeds, property tax registrations, tax arrears register cards and tax collector's rolls.

Excludes
Excludes:
Accounts Receivable - see F02
Mortgage Companies - see F02
Correspondence related to tax issues that are not of a long term importance - see F02
Responsible DeptAdministration CAO (AC)
Originating (CoH)
Keep DeptP + 1
Keep OffsiteP
Total RetentionP
Remarks
P
tax rolls = when no longer required for planning purposes
g095 ( 20 - Year limitation)
Common practice (P)
Citationsg007, g068, g095, g161
Extended Scope Notes 
Suggest Extended Scope Notes

There are 4 citation(s) associated with this class code.
Citation NumberFileLaw Entry CodeFederal Citations and FileLaw Title WordsRetention Requirement or Limitation Period
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
g068OMUN-Muni01-10 —Municipality — Appeal Information

OMUN-Muni01-33 — Land Tax Repeals Applications — Limitation Period

OMUN-Muni01-35 — Actions for Repayment of Rebate Overpayments — Limitation Period
Municipal Act, 2001, S. O. 2001, c. 25, s. 222.(6)

Municipal Act, 2001, S.O. 2001, c. 25, ss. 358.(1), (3)(4), (6) to (8), (10), (13), (15)

Municipal Act, 2001, S.O. 2001, c. 25, s. 364.(23)
Keep to provide on request to Board

Event + 2 years (Event = Application filed between March 1 and December 31 of year)

Event + 2 years (Event = Application made)
g095OLA-RPL-14 — Mortgages Arrear Claims — Limitation Period

OLA-RPL-17 — Mortgage Claims — Limitation Period

OLA-RPL-18 — Recovery of Future Estate Claims — Limitation Period

OLA-RPL-19 — Recovery of Land and Rent Claims — Limitation Period

OLA-RPL-20 — Rent Arrear Claims — Limitation Period

OLA-RPL-30 — Rights to make Entry or Distress, or for Action, to Recover Land or Rent where Person under Disability — Ultimate Limitation Period
Real Property Limitations Act, R.S.O. 1990, c. L.15, s. 22.

Real Property Limitations Act, R.S.O. 1990, c. L.15, s. 6(1).

Real Property Limitations Act, R.S.O. 1990, c. L.15, s. 4.

Real Property Limitations Act, R.S.O. 1990, c. L.15, s. 17(1).

Provincial Offences Act, R.S.O. 1990, c. P.33, s. 68(2)

Real Property Limitations Act, R.S.O. 1990, c. L.15, s. 37
Event + 10 years (Event = last payment of any part of principal or interest)

Event + 10 years (Event = mortgagee obtained possession or: receipt of profits of land or: acknowledgments)

Longer of:
Event + 5 years (Event = Estate of entitled person vested in possession)
And:
Event + 10 years (Event = Right to make entry or distress or bring action for recovery of land or rent first accrued)

Event + 10 years (Event = Right to make such entry or distress, or bring such action, first accrued to person through whom claim made)

Event + 6 years (Event = Rent became due or acknowledgment in writing of same given)

Event +20 years (Event = Right first accrued)
g161OMUN-Asse.-7 — Access to Assessment InformationAssessment Act, R.S.O. 1990, c. A.31, s. 53; as am. S.O. 1996, c. 4, s. 43; as am. S.O. 1997, c. 43, Sched. G, s. 18(33); as am. S.O. 2000, c. 25, s. 13; as am. S.O. 2015, c. 20, Sched. 2, s. 1(1) to (3); as am. S.O. 2016, c. 37, Sched. 2, s. 2PRIVACY

Act states that information is made available to a municipality by the assessment corporation to meet planning requirements

Date last modified: 2019-12-04 13:13:54

F22 · Tax Rolls and Records