Overview

This page establishes the foundational principles of the Generic Valuation Tools (GVTs). It should be reviewed prior to using the tools. It introduces the GVTs, situates them within recordkeeping requirements of Government of Canada (GC) institutions, explains their purpose and format, and outlines conditions for their use.

On this page

• Introduction
• Format
• Categories of activities
• Identification of records
• Retention specifications
• Authority to dispose
• For more information

Introduction

GVTs provide GC institutions with a starting point for meeting two key requirements of the Treasury Board of Canada’s (TB) Directive on Service and Digital (2020), namely identifying information of business value and establishing retention periods. Although the Directive requires establishing, implementing and maintaining retention periods for all information and data, the GVTs’ focus is on managing records.

LAC developed the GVTs to enhance efficiency and promote consistency in information management and recordkeeping practices across the GC. These tools provide federal institutions with standardized advice and guidance on managing records related to a range of common business activities. The GVTs provide guidance only; institutions may choose to adopt, adapt, or customize the guidance to best suit their individual contexts and needs.

The advice provided in the GVTs is most applicable to GC institutions that are defined as "departments" in section 2 of the Financial Administration Act (FAA), as they are subject to TBS IM policy. However, the GVTs may also be taken as best practices for GC institutions that are not subject to TBS IM policy because they remain generic while still being framed within a GC context. As such, arm’s-length institutions that are only subject to limited portions of the FAA (i.e., Crown corporations), those are not subject to the FAA at all (e.g., shared governance organizations), or those excluded by other exceptions, may still benefit from the guidance of these tools.

The GVTs are designed to strengthen recordkeeping practices across the GC, thereby supporting accountability, stewardship, and informed decision-making in service of all Canadians. As part of sound information management, federal institutions are expected to treat records as strategic assets and manage them accordingly.

The GVTs are generic, adaptable tools that can be tailored to the specific operational context of each institution. While they are designed to streamline the process of identifying records and determining retention requirements, they do not replace the institution’s responsibility to conduct its own analysis and apply professional judgment. For this reason, they should be discussed and applied in consultation with the responsible business areas.

Institutions are responsible for managing risks associated with their operations, including those related to information and records management. Such risks may include, but are not limited to, privacy breaches, litigation exposure, non-compliance with regulations, and security vulnerabilities. Institutions retain full accountability for decisions related to the creation, capture, and management of records and the specification of retention periods.

Format

Each GVT addresses specific activities that are commonly carried out in the GC. Each GVT consists of the following elements:

Context of the activity

This section establishes the scope and boundaries of the activity covered by the GVT. It provides a description of the core functions, responsibilities, and processes that constitute the activity, referencing relevant legislation, policies, and authoritative frameworks. The purpose is to ensure a shared understanding of what the activity entails and to distinguish it from related or overlapping activities.

Relationship to other GVTs

This section identifies and explains any intersections or dependencies between the current GVT and other GVTs. Because government operations often involve integrated or overlapping processes, this section helps clarify where responsibilities and records may be shared or referenced across different business areas. It ensures consistency and coherence in recordkeeping practices by guiding users to related tools when appropriate.

Retention context

This section outlines the legal, regulatory, and operational considerations that inform the recommended retention periods for records associated with the activity. It references applicable statutes, policy instruments, and best practices to justify the recommended retention period for the records. The goal is to support compliance, accountability, and risk management while enabling institutions to make informed decisions about the lifecycle of their information assets.

Records and retention recommendations

This section presents an overview of the key business processes and sub-processes, and identifies the records typically generated as a result. It also provides recommended retention specifications, including suggested retention periods, applicable retention triggers and any relevant exceptions.

Categories of activities

Internal services

These GVTs address internal services identified by TBS, including:

Common operational activities

These GVT address operational activities that have been identified to be commonly performed by multiple institutions:

Identification of records

The Library and Archives of Canada Act (2004), defines records as “any documentary material other than a publication, regardless of medium or form.” Documentary material generally refers to recorded information that provides evidence of actions taken, decisions made, transactions conducted, or events that have occurred. This information (the record) is created, captured, and managed for purposes including supporting the business need, legal compliance, administrative accountability, and ensuring citizens' rights, including open government initiatives.

The Directive on Service and Digital (2020) requires GC institutions to identify information of business value through a structured analysis of the functions and activities they perform in support of their legislated mandates. This process ensures that information critical to decision-making, accountability, and service delivery is recognized, managed, and protected throughout its lifecycle as a record. By aligning information management practices with institutional objectives and legal responsibilities, institutions can better support transparency, operational efficiency, and long-term stewardship of government information assets.

Appendix E of the Guideline on Service and Digital provides detailed guidance on how to distinguish between information of business value and transitory information, outlines roles and responsibilities, and offers examples to support consistent identification and management across GC institutions.

The recommendations in the GVTs have been validated through consultation with established communities of practice and horizontal leads across the GC. This collaborative approach ensures consistency and coherence in the identification and management of records across institutions.

The recommendations were also developed through a high-level review and analysis of relevant legislation, directives, policies, and standards. Where available, existing business analyses prepared by subject-matter experts were leveraged; where such resources were not available, new analyses were developed in collaboration with communities of practice.

These recommendations are intentionally generic and designed to be broadly applicable across multiple institutions. As such, they are not exhaustive. Each institution is responsible for reviewing and adapting the recommendations to reflect its specific operational context to accurately identify and manage their records.

Retention specifications

The Directive on Service and Digital (2020) requires GC institutions to establish, implement, and maintain retention periods for all information and data. In support of this requirement, the GVTs provide recommended retention specifications to guide institutions in managing their records.

Each retention specification includes three key elements:

• a retention period: the duration for which a record should be retained by the institution
• a retention trigger: the event that starts the retention period (e.g., date of creation, closure of a file, or end of a fiscal year)
• a retention rationale: the justification for the retention period and its associated trigger, based on legal, policy, or operational considerations

Where applicable, the GVTs also identify exceptions to standard retention periods, such as those required for proactive disclosure obligations.

It is important to note that these specifications are recommendations only. LAC does not prescribe or approve retention periods for records. The recommended specifications were developed through a comprehensive review of applicable federal legislation, including the Financial Administration Act, the Privacy Act (Section 6), and the Privacy Regulations (Sections 4 and 7), as well as Treasury Board policies, directives, standards, and guidelines. Where retention requirements are explicitly prescribed by these instruments, they are clearly indicated in the GVT.

For all other cases, retention specifications were informed by long-standing government practices^{Footnote 1} and validated through consultation with relevant communities of practice. While these recommendations provide a consistent baseline, each institution must assess and adapt them based on its specific legal obligations, operational needs, and risk environment to ensure appropriate retention of their records.

Authority to dispose

Remember - the GVTs do not provide the authority to dispose of any records, whether through destruction, alienation or transfer to Library and Archives Canada (LAC). The authority to dispose is granted through Disposition Authorizations issued by the Librarian and Archivist of Canada. Please contact your LAC archivist for further information or to discuss your specific questions about disposition (of records).

For more information

Liaison Centre
Library and Archives Canada
Email: centredeliaison-liaisoncentre@bac-lac.gc.ca