Document
Retention Period
Beginning of Retention Period
Legal Reference
EMPLOYMENT RECORDS
Contracts (new hire agreements, severance, etc.)
Longer of length of employment plus 3 or 6 years from end of last tax year to which records relate (In most cases, length of employment plus 3 years will be long enough to cover tax period, but not in cases where individual worked for only a few years)
From end of last tax year to which record relates
Canada Labour Code; Canada Labour Standards Regulations; Income Tax Act
Time records (work hours, rest periods, vacation/sick/holiday, etc.)
Longer of length of employment plus 3 or 6 years from end of last tax year to which record relates
From end of last tax year to which record relates
Income Tax Act; Canada Labour Code; Canada Labour Standards Regulations
Performance records (performance reviews, promotions/demotions, licenses/certifications, investigations, disciplinary actions, etc.)
3 years
From end of employment
Canada Labour Code; Canada Labour Standards Regulations
Data and personnel files
General: 3 years (longer if contains records required for tax purposes)
From end of employment
Canada Labour Code; Canada Labour Standards Regulations
Government verification records (work papers, immigration, eligibility to work, etc.)
3 years
From end of employment
Canada Labour Code; Canada Labour Standards Regulations
Collective bargaining/union
Permanently (best practice as can be relevant for policy grievances)
From creation
Best practice
Background checks and drug tests
Applicants who are hired: Maximum 2 years from date of hire (best practice based on privacy law); Applicants who are not hired: Maximum 2 years from date not to hire (best practice to cover limitation periods under human rights and general limitations acts)
From date of hire or date of decision
Human Rights legislation
Acknowledgements, policy agreements and required notices
If contains no personal information, retain based on business need
N/A
N/A
Recruitment (interview notes, resumes/CVs, reference checks, etc.)
Applicants who are hired: Maximum 2 years from date of hire (best practice based on privacy law); Applicants who are not hired: Maximum 2 years from date not to hire (best practice to cover limitation periods under human rights and general limitations acts)
From date of hire or date of decision
Human Rights legislation
Tracking/recordings (biometric, geo-location, online tracking, camera recordings, etc.)
Retain only for limited time necessary for the purposes for which data was collected
N/A
Best practice
Miscellaneous 1
Promotions, Demotions, Transfers: Longer of length of employment plus 2 years; Layoffs: Longer of length of employment plus 2 years or 6 years from end of last tax year to which record relates
From termination
Human Rights Legislation
Miscellaneous 2
Job postings with no personal information: Minimum 2 years from last use, depends on business need
N/A
Best practice
Miscellaneous 3
Banking information: Length of employment
N/A
Best practice
BENEFIT/PENSION/EQUITY RECORDS
Benefits (plan documents, enrollment records)
6 years
From end of last tax year to which records relate
Income Tax Act
Pension and retirement records
Retain permanently
From creation
Best Practice
Equity records
Length of employment plus 2 years or end of period covered by employment equity plan to which records relate
From creation
Federal Employment Equity Act
Miscellaneous 1
Employee Share Ownership Plan Documents: 6 years or permanently (if no personal information)
From end of last tax year to which records relate
Income Tax Act
Miscellaneous 2
Individual Beneficiaries' Records: Until final payment has been made to plan beneficiaries
From final payment
Federal Pension Act
PAYROLL/WAGE/TAX RECORDS
Payroll and wage data (payslips, etc.)
6 years (including Commission reports, earning cards and payroll journals)
From end of last tax year to which record relates
Income Tax Act
Tax records
6 years
From end of last tax year to which record relates
Income Tax Act
Miscellaneous 1
Expense records: 6 years
From end of last tax year to which record relates
Income Tax Act
MEDICAL/SAFETY/LEAVE RECORDS
Leave (family, medical, etc.)
Longer of length of employment plus 3 years or 6 years
From end of last tax year to which record relates
Income Tax Act; Canada Labour Code; Canada Labour Standards Regulations
Injury and illness incident reports
Annual report or police reports regarding accident: 10 years; Records of minor injuries, hazardous occurrences and written reports: 10 years; First Aid Records: 2 years from date of entry
Reports regarding accident: Following submission of report to Minister; Records of minor injuries, hazardous occurrences and written reports: Following hazardous occurrence; First Aid Records: From date of entry
Canada Health and Safety Regulations
Medical records
3 years
From termination
Canada Labour Standard Regulations
Hazardous material and other exposure records
Varies depending on material/exposure record
N/A
N/A
UKG's HR Compliance Assist team relies on a network of internal and external compliance experts and lawyers 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 UKG's customers have employees. HR Compliance Assist is a service exclusively available to UKG customers.
