Finance FN61 - Taxes - Issuance of Tax Slips/Receipts

Accessed:	2026-07-17
Purpose of series:	Records series documenting issuance of non-payroll related tax slips/receipts by university units.
Scope and contents:	Includes (but not limited to): Charitable donations.
Cross reference:
Exceptions:	Tax slips/receipts related to: Payroll (T4, T4A,& TD1) see: Payroll (HR30); T3s issued for Endowments see: Endowment Management (FN34)

Primary offices:	Unit Responsible for Issuing
Primary office retention trigger:	Fiscal Year
Primary office disposition:	Secure Destruction
Primary office retention period:	6 years
Primary office retention instructions:	Records closed at the end of the processed fiscal year (FY). Retained for 6 additional years, then securely destroyed.

Secondary offices:	Units
Secondary office retention trigger:	Fiscal Year
Secondary office disposition:	Secure Destruction
Secondary office retention period:	2 years
Secondary office retention instructions:	Records closed after fiscal year (FY). Retained for 2 additional years, then securely destroyed.

Retention rationale:

Expected operational use. CRA requirements, Income Tax Act, Excise Tax Act

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

Approval date:	Last updated:	Edited by:	Security classification:
2021-05-31	2021-08-30 10:33:43		Confidential

Notes: