P04 • Hazardous Materials
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 not required to conduct business operations (BCP).

Class Code04
SubjectHazardous Materials
Scope NotesIncludes records regarding hazardous materials such as chemicals and substances which pose a health and safety hazard. Also includes records regarding toxic substance(s) control, transportation and effects, as well as information and brochures.

• Training and Development – see H12.
Responsible DeptOriginating (CoH)
Keep DeptS
Keep Offsite 
Total RetentionS
E + 5 years for PCB material storage records after PCB removed from site.
Citations30, g121
Extended Scope NotesMay also include Material Safety Data Sheets (MSDS). 
Suggest Extended Scope Notes

There are 2 citation(s) associated with this class code.
Citation NumberFileLaw Entry CodeFederal Citations and FileLaw Title WordsRetention Requirement or Limitation Period
30PartLVIII 5800. (1) (a) PartLVIII 5800. (1) (a)Revenue Canada, Information Circular 78-10R2, as am., Information Circular 78-10R2SR paragraphs 16-20. February 10, 1995. Updated IC78-10R3, October 5, 1998. Revenue Canada, Information Circular 78-10R3, October 5, 1998 Books and Records Retention/Destruction For BoD minutes, shareholder’s meetings, stock records, general ledger, special contracts Vouchers and accounts necessary to verify the information in such records and books of account of a dissolved corporation General ledger or other book of final entry of a business other than a corporation as well as any special contract necessary to an understanding of the entries in the general ledger 30. Under the Act, books, records, and their related accounts and source documents, other than those referred to in paragraphs 31 and 32 I.C. 78-10R3 below, have to be kept for a minimum of six years from the end of the last tax year to which they relate. 31. The prescribed retention periods for certain books, records, and their related accounts and source documents are specified in Regulation 5800 (see Appendix). The required retention periods can be summarized as follows: ·          For a corporation, two years from the date of the dissolution of the corporation (in the case of corporations that amalgamate or merge, books and records have to be retained on the basis that the corporation is a continuation of each amalgamating corporation). 32. Books of account and records may be destroyed at an earlier time than outlined elsewhere in this circular if the Minister gives written permission for their disposal. 2 years dissolution 2 years dissolution 6 years after the business ceased
g121OENV-Ev.Pr.-199 Pollutant Spill Records

OENV-Ev.Pr.-459 Waste Management System Inspection, Complaint and Maintenance Records
Classification and Exemption of Spills and Reporting of Discharges, under the Environmental Protection Act, O. Reg. 675/98, ss. 12(1), (2); as am. O. Reg. 225/07, ss. 1, 3, 4, 5

Registrations under Part II.2 of the Act Waste Management Systems Regulation, under the Environmental Protection Act, O. Reg. 351/12, s. 5
Event + 2 years (Event = Spill )

5 years

Date last modified: 2011-11-03 12:02:30

P04 · Hazardous Materials