In Canada, the Proceeds of Crime (Money Laundering) Act dictates that records shall be retained by financial institutions. This article addresses only the regulations regarding banks, credit unions, and trust companies. The Proceeds of Crime (Money Laundering) Act Regulations specify the types of records to be maintained by institutions and for how long. Some of the more common records of value for financial investigations include account statements, cancelled checks, deposit slips, withdrawal slips, large cash transaction reports, suspicious activity reports, loan or mortgage applications, signature cards and account applications, automated teller machines, and international wire transfer records. How each of these types of records might be used in an investigation is explained. The retrieval of banking information for evidentiary purposes continues to attract controversy in both the banking and law enforcement communities. Exactly how much information a banker can disclose to the police depends on who initiated the contact and for what purpose. In Canada, the courts have recognized that the relationship between a person and his banker occupies a special place in society and the law. Common law recognizes this relationship as having an enhanced expectation of privacy. This article provides information on solicited disclosures, unsolicited disclosures, the execution of search warrants, and the admissibility of records. 24 notes