Finance
Records relating to the management of York University and unit financial resources.
FIN11
Accounts Receivable
Consists of records relating to management of accounts receivable and revenue controls. Records may include credit card payment forms, invoices, journal vouchers, receipts, collection records, related documentation and correspondence. Records relating to student accounts are covered under a separate file class. University Secretariat for royalties on licenses to use the University's marks and names on merchandise, University Events and Campus Relations for summer program subsidies, Libraries for library services, Printing Services for photocopy services,Sport and Recreation for membership and programs, and Bookstores for sales.
Office of Primary Responsibility
Finance
For other offices, see description above
Retention
7 years after collected or deemed uncollectible
Disposition
Destroy
Other Copies
Retention
2 years after last action
Disposition
Destroy
See Also
Retention Rationale
The Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) s.230 (4)(b) requires that books and records be kept until the expiration of six years from the end of the last taxation year.
Approved by University Secretary and General Counsel on 2008-06-20