ONTARIO: You must retain most payroll records for 3 years after employment ends. Exceptions:
* Leave records: 3 years after leave ends (ESA, Sec. 15(7))
* Extended work hour and averaging agreements: 3 years after agreement ends (Secs. 15(8) and (9), respectively)
* Vacation records: 5 years after record made (Sec. 15.1(5))
BC: You must retain payroll records for 2 years after employment ends (ESA, Sec. 28(2)(c))
QUEBEC: You must retain payroll records for a given year for a 3-year period (Reg. respecting a registration system or the keeping of a register (implementing LSA), Sec. 2)
Not really sure what you mean by “recruitment records” but if you clarify, I can check the retention period for them–assuming there actually is one
Hope that helps. Glenn. glennd@bongarde.com
