Income Tax Regulations (C.R.C., c. 945)

• 212. (1) Every trustee of an employees profit sharing plan shall make an information return in prescribed form.

• (2) Notwithstanding subsection (1), the return required under this section may be filed by the employer instead of by the trustee.

213. An administrator of a PRPP must file with the Minister an information return for each calendar year in prescribed form in respect of the PRPP

• (a) if an agreement concerning annual information returns has been entered into by the Minister and an authority responsible for the supervision of the PRPP under the Pooled Registered Pension Plans Act or a similar law of a province, on or before the day on which an information return required by that authority is to be filed for the calendar year; and

• (b) in any other case, on or before May 1 of the following calendar year.

• 214. (1) Every person who pays an amount that is required by subsection 146(8) of the Act to be included in computing the income of a taxpayer for a taxation year shall make an information return in prescribed form.

• (2) If, in a taxation year, subsection 146(7), (9) or (10) of the Act or, in relation to a non-qualified investment, subsection 207.04(1) or (4) of the Act applies in respect of a trust governed by a registered retirement savings plan, the trustee of the plan shall make an information return in prescribed form.

• (3) Where, in respect of an amended plan referred to in subsection 146(12) of the Act, an amount is required to be included in computing the income of a taxpayer for a taxation year, the issuer of the plan shall make an information return in prescribed form.

• (4) Where subsection 146(8.8) of the Act deems an amount to be received by an annuitant as a benefit out of or under a registered retirement savings plan and such amount is required by subsection 146(8) of the Act to be included in computing the income of that annuitant for a taxation year, the issuer of the plan shall make an information return in prescribed form.

• (5) If a payment or transfer of property to which paragraph 146(16)(b) of the Act applies is made from a plan, the issuer of the plan shall make an information return in prescribed form in respect of the payment or transfer.

• (6) Where an amount may be deducted under subsection 146(8.92) of the Act in computing the income of a deceased annuitant under a registered retirement savings plan, the issuer of the plan shall make an information return in prescribed form in respect of the amount.

• (7) In this section, “annuitant” and “issuer” have the meanings assigned by subsection 146(1) of the Act.