Guide to Global Payroll Management LABOUR STANDARDS Each province sets its own rules. Records must be kept from one to five years depending on the jurisdiction. Written permission is required for destruction any earlier. RETENTION PERIODS Canada Labour Code, Part III 36 months after work is performed and after termination Alberta 3 years from date record made British Columbia 4 years from date record made Manitoba - general 3 years from date record made New Brunswick 36 months after work is performed Newfoundland and Labrador 4 years from date of last entry Northwest Territories/Nunavut 2 years from date record made Nova Scotia 12 months after work is performed Ontario 3 years after work is performed Prince Edward Island 36 months after work is performed Quebec 3 years after work is performed Saskatchewan 5 years after termination of employment Yukon 12 months after the work is performed PENSION RECORDS Although existing legislation under the CRA or the Provincial Pension and Benefits Standards Acts (PBSAs) does not define a specific retention period for pension records, common practice is to ensure that any records affecting a plan member's calculation of benefits, pension adjustments (PA), past service pension adjustments (PSPA), or pension adjustment reversals (PAR) are kept indefinitely. PUBLICATIONS Payroll professionals should obtain written publications also called advanced rulings on determining employee-employer relationships, definitions of remuneration, permanent establishments, associated employers, and general guidelines to assist them in preparing for the audit as well as daily operations. These publications should be kept as long as it is in effect plus six years. 11-152 © The Canadian Payroll Association/L'Association canadienne de la paie 2020