HR Record Retention Requirements

Canada - Summary Chart

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CANADA


DOCUMENTS

RETENTION PERIOD

START OF THE RETENTION PERIOD

RELEVANT LAW REFERENCE

EMPLOYMENT/PENSION RECORDS

Employee Records (including leaves and vacations) and Books of Account

6 years

 


Unemployment Insurance Act (Canada) – must keep documents, including each employee’s Social Insurance Number

Pension Records

6 years

 


Federal and Provincial pension legislation

Employment Equity Plans

3 years

After the plan expires


Federal or Provincial employment equity acts

Employee Share Ownership Plan Documents

Permanent

 


Employee share ownership acts

Commission Reports

6 years

 


Income tax considerations

T4 and T5 slips

6 years

 


Income tax considerations

TD1’s - Personal Tax Credit Return, Beneficiary Appointment Forms

6 years

 


Income tax considerations

Records of the employee’s name and address and date employment

3 years


After employment terminates.

 

PAYROLL AND SALARY RECORDS


Earnings Cards

6 years

 

Income tax considerations


Payroll Journals

6 years

 

Income tax considerations

MEDICAL/HEALTH RECORDS


Health and Safety Records

10 years

 

Federal and Provincial labour codes and workers’ compensation acts

 

 


Led by PeopleDoc’s Chief Legal & Compliance Officer, the HR Compliance Assist team relies on a network of internal and external compliance experts and lawyers, including the global law firm Morgan Lewis, to provide clients with best practices and recommendations on topics such as HR document retention, employee data privacy, and HR electronic records. HR Compliance Assist also provides local compliance monitoring and alert services in select countries where PeopleDoc’s customers have employees. HR Compliance Assist is a service exclusively available to PeopleDoc customers.

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