Record keeping requirements across Canada
Keeping reliable, accurate and complete records about your business is essential – but they can take up a lot of space! Knowing when it is okay to destroy documents helps reduce storage clutter, while helping you meet the various record retention requirements set by governments.
Tips for record retention
- You must store records at your principal place of business.
- Paper documents can be converted to electronic images or stored on microfilm.
- Backup copies of electronic files must always be maintained. Store back up copies at another location free from hazards that may affect the storage device, such as magnetic fields, direct light and excessive moisture.
- Be sure your chosen storage format is usable by the government agencies.
- Learn more about cloud computing at Cloud services - Canada.ca and Frequently asked questions about cloud computing - Office of the Privacy Commissioner of Canada.
Federal Requirements
Canada Revenue Agency (CRA)
How long should you keep your income tax records? and Keeping records
| Payroll records (income taxes, source deductions) | Keep records and supporting documents 6 years from the end of the last tax year to which they relate |
| GST/HST (Sales and purchase invoices, bank statements, general ledger, receipts, agreements, vouchers, contracts) | |
| E-commerce records | |
| Business income and expense records |
Canada Labour Code
Workplaces under the jurisdictions of federal labour standards
| Payroll and employment records (personal information, pay stub details, information about employees' protected leaves | Keep records at least 3 years after employment ends |
Customers' Personal Information
PIPEDA
The Personal Information Protection and Electronic Documents Act (PIPEDA) applies to federally regulated workplaces across Canada and provincially regulated workplaces in all provinces except Québec, British Columbia, and Alberta. These three provinces have substantially similar privacy legislation, as noted in their section below.
While PIPEDA does not have timelines for record destruction, review the best practices for retention and disposal of personal information.
Provincial Requirements
Alberta
| Alberta Treasury Board & Finance (Alberta Corporate Tax records including general ledger, shareholder meeting minutes, contracts, sales receipts, bank statements, etc.) | Keep records and supporting documents 6 years from the end of the last tax year to which they relate. |
| Occupational Health and Safety | Records about a reported injury or illness, plus all First Aid records, must be kept for 3 years from the date recorded. Minutes from Health and Safety Committee meetings must be kept for at least 2 years from the date of the meeting. |
| Employment Standards (personal information, pay stub details, information about employees' protected leaves) | Keep at least 3 years from the date each record is made. |
| Customers' Personal Information (Alberta Personal Information Protection Act) | Keep personal information only as long as it is reasonable to carry out business or legal purposes. Follow your company's record retention periods based on financial, legal, operational, audit, or archival requirements. |
British Columbia
| Ministry of Finance | Keep books, records, and any documentation relating to the business for 5 years. |
| WorkSafeBC | Records about a reported injury or illness, plus all First Aid records, must be kept for at least 3 years from the date recorded. |
| Employment Standards (personal information, pay stub details, and information about employees' protected leaves) | Keep records for 4 years after each record was created. |
| Customers' Personal Information (BC Personal Information Protection Act) | Keep personal information only as long as it is reasonable to carry out business or legal purposes. Follow your company’s record retention periods based on financial, legal, operational, audit or archival requirements. |
Manitoba
| Manitoba Finance (PST, Payroll Tax, Corporate Tax) | Keep all documents for the current fiscal year plus the preceding 6 years. |
| Workers' Compensation | Keep records of injury and illness 5 years from the date the record is made. Any records about asbestos must be kept for at least 30 years. Health and safety committee meeting minutes must be kept for at least 10 years from the date of the meeting. |
| Employment Standards (personal information, pay stub details, and information about employees' protected leaves) | Keep detailed employee records at least 3 years after the records are made or after employment ends. |
New Brunswick
| New Brunswick Finance (Gasoline, Motive Fuel and Carbon Emitting Product Tax, Tobacco Tax) | Keep records for 6 years after the end of the calendar year to which the records relate. |
| WorkSafeNB | Keep orientation and training records, blasting records and First Aid records for 3 years. Keep diving records for 5 years. Health and Safety Committee meeting minutes must be kept for at least 3 years from the date of the meeting. |
| Employment Standards (personal information, pay stub details, and information about employees' protected leaves) | Keep employee records at least 36 months (3 years) after the employee’s work is performed. |
Newfoundland and Labrador
| Newfoundland and Labrador Finance (Gasoline Tax, Health and Post-secondary Education Tax, Tobacco Tax, etc. | Keep all records and supporting documents for at least 7 years after the year to which the records relate. |
| Occupational Health and Safety | Keep records for at least 5 years. |
| Employment Standards (personal information, pay stub details, information about employees' protected leaves) | Detailed employee records must be kept for 4 years from the date of the last entry in the record respecting the employee. |
Northwest Territories
| GNWT Finance (Fuel Tax, Payroll Tax, Tobacco Tax, etc.) | Keep all records and supporting documents for at least 6 years after the year to which the records relate. |
| Occupational Health and Safety | Keep all records and supporting documents for at least 5 years. Records for noise exposure measurements must be kept as long as the company is in operation. Health and Safety committee meeting minutes must be kept for at least 2 years from the date of the meeting. |
| Employment Standards (personal information, pay stub details, information about employees' protected leaves) | Keep records at least 2 years after the time each one was made. |
Nova Scotia
| Nova Scotia Finance and Treasury Board (Gasoline and Diesel Fuel Tax, Health Services Tax, Tobacco Tax, etc.) | Keep records and supporting documents at least 72 months (6 years) from the date to which the record relates. |
| Occupational Health and Safety | Division reports and orders, written procedures and records about inspections and maintenance are to be kept 2 years after records were created. Keep all other records, including minutes of health and safety committee meetings for 5 years after they were made. |
| Employment Standards (personal information, pay stub details, information about employees' protected leaves) | Keep employee records for at least 36 months (3 years) after the work has been performed. |
Nunavut
| Nunavut Finance (Petroleum Tax, Payroll Tax, Tobacco Tax, etc.) | Keep all records and supporting documents for at least 6 years after the year to which the records relate. |
| Occupational Health and Safety |
Keep all records and supporting documents for at least 5 years. Records for noise exposure measurements must be kept as long as the company is in operation. |
| Labour Standards (Personal information, pay stub details and information about employees’ protected leaves) | Keep records at least 2 years after the time each one was made. |
Ontario
| Ontario Finance (Employer Health Tax, Gasoline Tax, Retail Sales Tax, Tobacco Tax, etc.) |
Keep all records and supporting documents for at least 7 years after the year to which the records relate. Records specific to Mining Tax are kept at least 10 years. |
| Occupational Health and Safety | Keep all records and supporting documents for at least 3 years. |
| Employment Standards (Personal information, pay stub details and information about employees’ protected leaves) |
In general, keep these records at least 3 years after the time the record was created. Records about vacations are to be kept 5 years after the record was made. |
Prince Edward Island
| PEI Finance (Consumption Taxes, Fuel Tax, etc.) | Keep all records and supporting documents for at least 5 years after the year to which the records relate. |
| Occupational Health and Safety |
Keep all records and supporting documents for at least 3 years. Any records about asbestos are kept at least 40 years. |
| Employment Standards (Personal information, pay stub details and information about employees’ protected leaves) | Keep employee records for at least 36 months (3 years) after the work has been performed. |
Quebec
| Revenue Quebec (QST, Fuel Tax, Tobacco Tax, etc.) | Keep registers and supporting documents for 6 years after the end of the last year to which they apply. |
| Occupational Health and Safety | Keep all records and supporting documents for at least 5 years. |
| Employees (Salaries, wages, deductions, pay equity) |
Keep tax and pay equity document at least 6 years after the year to which they relate. Keep payroll records, contracts, applicants’ documents for 3 years. |
| Customers’ Personal Information | Keep personal information only as long as it is reasonable to carry out business or legal purposes. Follow your company’s record retention periods based on financial, legal, operational, audit or archival requirements. |
Saskatchewan
| Saskatchewan Finance (Corporate Capital Tax, PST, Fuel Tax, Liquor Consumption Tax, Tobacco Tax, etc.) | Keep all records and supporting documents for at least 6 years after the year to which the records relate. |
| Occupational Health and Safety |
Keep all records and supporting documents at least 5 years. Records for noise exposure measurements must be kept as long as the company is in operation. |
| Employment Standards (Personal information, pay stub details and information about employees’ protected leaves) | Keep current employees’ records for 5 years. Keep former employees’ records for 2 years. |
Yukon
| Yukon Finance (Fuel Tax, Tobacco Tax, etc.) | Keep all records and supporting documents for at least 6 years after the year to which the records relate. |
| Occupational Health and Safety | Keep all records and supporting documents for at least 3 years. |
| Employment Standards (Personal information, pay stub details and information about employees’ protected leaves) | In general, keep these records for at least 12 months (1 year) after the work is performed. |
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