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FIN-0900 Accounts Receivable

Description

Consists of records of customer and student accounts history and payments.

Retention Trigger

 End of fiscal year

Retention

Trigger + 7 years

Responsible Unit(s)

Finance

Source

 

Records System

 

Citations

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) s.230 (4)(b)

Record Authority

Chief Financial Officer

Disposition

Secure Destruction

Records Arising from Activity

 

Retention Rationale

 

Personal Information

Yes

Vital Record

Yes

Protection Requirements

Medium