|
Records
relating to the administration of employees’ pay: financial forms (T4,
TP4), periodic reports on hours worked and salaries paid, pay journals or
logs, accumulated sick leave statements, time sheets, records relating to
salary deductions, authorization of deductions at source, issue of
employment statements, etc. |
|
N o t e
s
:
( D =
Destruction R =
Retention )
1
Retention: 5 years or as long as records are in effect or have an effect
on an employee’s pay: deduction at source authorizations, records relating
to alimentary pensions, benefits, specific exemptions, etc.
Retention: 75 years for records that can be used to establish an employee
salary history (for purposes of reconstructing pension plans or any other
operation involving retroactive analysis of past data: lists of salary
deductions, lists of tax deductions, pension fund deductions, pay journals
or logs, cumulative salary and liability statements, statements of
earnings-per-period (cumulative), etc. (Records containing information
that is available in a more comprehensive report, for example tax slips,
can be destroyed after 5 years). |
