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common records schedule

Equipment and Supplies

Records relating to the management of York University's movable property and supplies.

EQP11

Asset Surplus and Disposal

Consists of records relating to the management and disposal of university surplus movable assets. Movable assets include any asset except real estate or other interests in land. Examples are computers, equipment, furniture, and university vehicles. Records may include surplus status declaration, asset re-valuation, transfer notices, copies of purchase orders and warranties and receipts for the surplus assets sold or donated.


Office of Primary Responsibility

Procurement Services

Retention

7 years after asset disposed of

Disposition

Destroy


Other Copies

Retention

Until operational use ceases

Disposition

Destroy


See Also

EQP10 - Asset Control and Inventories

FCL20 - Real Property Acquisition and Disposition


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