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 |