1210 - Tax Reporting

Records relating to ministry and agency reporting of taxable payments, customs and excise duties and taxes, and Goods and Services Tax (GST) and Provincial Sales Tax (PST) included in ministry/agency billings.

Record types include correspondence, tax summaries and slips, returns, forms, cheque requisitions, and reports.

For accounts payable, see secondary 925-20.
For agreements, see primary 146.
For payroll remuneration reporting (i.e., T4 remittances), see the records of Payroll Services.
For provincial taxation programs, see the ORCS of the relevant program.

non-OPR NOTE: Offices will retain non-OPR copies of records for: SO nil DE 

Primary-
Secondary
Records Series OPR  
  A SA FD  
1210-00 Policy and procedures SO 7y DE  
1210-01 General FY+1y nil DE  
1210-02 Taxable payment reporting
(includes T4A’s)
8y = The retention period ensures that these records are available to taxation authorities, which have the right under the Income Tax Act (RSC 1985, c. I-5, ss. 230(4) and 231.1) to investigate income tax returns filed for the previous six years.
CY+1y 6y DE PIB
1210-03 Consumption tax reporting
(covers GST and PST in ministry/agency billings)
8y = The retention period is based on the six-year records retention requirements for GST reporting under the Excise Tax Act (RSC 1985, c. E-15, s. 286[3]).
NOTE: For administrative convenience, batched GST and PST reporting records may be classified with financial transaction batches under primary 1050.
FY+1y 6y DE  
1210-05 Customs and excise duty and tax reporting
8y = The retention period satisfies the six-year records retention requirements under the Excise Act, 2001 (Statutes of Canada 2002, c. 22, s. 206[7]) and the Imported Goods Records Regulations (SOR/86-1011, s. 2).
FY+1y 6y DE  

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