Records relating to the management of York University and unit financial resources.
Consists of records relating to taxes levied by various levels of government. Records may include tax statements, declarations or recoveries of sales tax and GST payments, excise tax remittances and records dealing with the issue of charitable receipts.
Office of Primary Responsibility
Advancement Services for charitable donation receipts
7 years after last action
2 years after last action
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