Human Resources HR30 - Payroll Management

Accessed:	2026-07-17
Purpose of series:	Records series documenting the payment of employees and non-employee payments such as Honoria and third party payroll
Scope and contents:	Includes (but not limited to): Deposits, remittances, tax form issuance including TD1, T4, T4A, ROE, reconciliations and pay period documentation.
Cross reference:	For Direct Deposits see Financial Transactions - Processed Centrally (FN10); Time Sheets see Work Schedules and Absences (HR31); For institutional taxes see Taxes (FN60).
Exceptions:	See Primary Office Retention Instructions for banking information disposition exceptions.

Primary offices:	Human Resources
Primary office retention trigger:	Calendar Year
Primary office disposition:	Secure Destruction
Primary office retention period:	6 years
Primary office retention instructions:	Records closed at the end of the current calendar year (CY), retained for 6 years, then destroyed on the following fiscal year-end (FY - March 31). Exception Banking Information: Direct Deposit Forms - retained for 6 months after activation then deleted from Banner in conjunction with Financial Services. Inactive Employee Banking Information - inactive for 2 years, and belongs to a former employee, is deleted from Banner.

Secondary offices:	N/A
Secondary office retention trigger:
Secondary office disposition:
Secondary office retention period:	N/A
Secondary office retention instructions:	N/A

Retention rationale:

Expected operational use, CRA requirements, and Bank of Canada rules (banking information), Income Tax Act, Employment Insurance Act.

Vital records	Electronic systems	Personal information	Official media
Yes	Banner	Yes	Electronic

Approval date:	Last updated:	Edited by:	Security classification:
2021-05-31	2021-09-10 13:52:20	cr618206	Confidential

Notes: