AI-assisted research summary: This regulation lets certain Department of Finance records be destroyed after set retention periods, with ministerial approval, and keeps some records permanently.
Retention and Destruction of Records Regulation, M.R. 23/91 The Financial Administration Act , C.C.S.M. c. F55 Regulation 23/91 Registered January 29, 1991 bilingual version (HTML) Definitions 1 In this regulation, "department" means the Department of Finance; (« ministère ») "photographic film" means microfilm, photographic plate, photostatic negative and any other film or plate, negative or device from which a clear photographic reproduction of an original document or record can be made or produced. (« pellicule photographique ») Retention and destruction of documents 2 Subject to section 4, the following documents and records of the department may, with the approval of the minister, be destroyed after the following time periods: (a) a cheque: six years after its date of payment; (b) a paid provincial security: six years after its redemption, except where the minister has an agreement with the paying agent whereby the paid provincial security will be destroyed by the paying agent after its redemption, in which case, after its redemption; (c) a paid interest coupon on a provincial security: six years after its payment except where the minister has an agreement with the paying agent whereby the paid interest coupon will be destroyed by the paying agent after payment, in which case, after its payment; (d) an application, and any supporting document, for a refund of a tax or fee paid to the government if the application has been dealt with: six years after it was received; (e) a return and report of a collector of tax payable to the government or a revenue officer charged with the collection of a tax payable to the government: six years after the return or report is received; (f) a copy of an invoice covering the sale of a commodity or item to a purchaser or user who is entitled to a refund of a tax, or any part of the tax, payable in respect of the purchase or use: six years from the date of the invoice; (g) a voucher for payment, and a supporting document: six years after its date; (h) a provincial security presented for transfer or exchange: one year after the fiscal year in which the provincial security is presented; (i) a register evidencing the ownership and transfer of a provincial security: six years after the redemption of the provincial security to which the register relates; (j) a legal document presented in connection with the transfer of a provincial security: six years after the redemption of the provincial security; (k) a book of original entry: six years; (l) a payroll worksheet, and time reporting document: six years after its date; (m) a batch form, transaction listing and file update report supporting the file maintenance cycle of the payroll system: one year after its date; and (n) an employee registration document, general change document and leave document: six years after its date. Retention and destruction of other documents 3(1) Subject to section 4, a document or record of the department that is not mentioned in section 2, including a tax return and correspondence relating to a tax return, may be destroyed after six years from when it is received; but where the destruction of any such document or record after a shorter period is authorized under The Legislative Library Act , the document or record may be destroyed after the shorter period. 3(2) In the case of an annual financial statement of the Government of Manitoba, as published in the Public Accounts of the Province, including a financial statement of a board, commission and government agency, one copy shall be retained permanently and any other copy may be destroyed after six years. 3(3) The General Ledger of the Province of Manitoba shall be retained permanently. Destruction after photographing 4(1) A document or record of the department may, with the approval of the minister, be destroyed after a shorter period than is authorized in section 2 or subsection 3(1) or (2), if (a) the Provincial Auditor is satisfied that the original document or record is no longer required for the purpose of audit; and (b) a photographic film of it is made. 4(2) Where a document or record of the department is photographed under subsection 4(1), if (a) the original of the document or record is not available; and (b) the minister, deputy minister, or other officer of the department having custody of the photographic film certifies that the document or record was photographed under section 4(1); the photographic film of the document or record, or a print thereof, is admissible in evidence in all cases and for all purposes in or for which the original of the document or record would be admissible. Repeal 5 Manitoba Regulation 252/85 is repealed.