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

Regulations are current to 2013-05-26 and last amended on 2013-02-14. Previous Versions

231. [Repealed, SOR/2011-188, s. 5]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/89-519, s. 2;
  • SOR/92-51, s. 8;
  • SOR/2000-248, s. 1;
  • SOR/2001-295, s. 1(E);
  • SOR/2003-5, s. 10;
  • SOR/2011-188, s. 5.
Previous Version

Worker’s Compensation

  • 232. (1) Every person who pays an amount in respect of compensation described in subparagraph 110(1)(f)(ii) of the Act shall make an information return in prescribed form in respect of that payment.

  • (2) Where a worker’s compensation board, or a similar body, adjudicates a claim for compensation described in subparagraph 110(1)(f)(ii) of the Act and stipulates the amount of the award, that board or body shall make an information return in prescribed form in respect of the amount of the award.

  • (3) A return required under this section must be filed on or before the last day of February of each year and shall be in respect of

    • (a) the preceding calendar year, if the return is required under subsection (1); and

    • (b) the amount of the award that pertains to the preceding calendar year, if the return is required under subsection (2).

  • (4) Subsections (1) and (2) are not applicable in respect of a payment or an award in respect of

    • (a) medical expenses incurred by or on behalf of the employee;

    • (b) funeral expenses in respect of the employee;

    • (c) legal expenses in respect of the employee;

    • (d) job training or counselling of the employee; or

    • (e) the death of the employee, other than periodic payments made after the death of the employee.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/92-455, s. 2.

Social Assistance

  • 233. (1) Every person who makes a payment described in paragraph 56(1)(u) of the Act shall make an information return in prescribed form in respect of the payment.

  • (2) Subsection (1) is not applicable in respect of a payment that

    • (a) is in respect of medical expenses incurred by or on behalf of the payee;

    • (b) is in respect of child care expenses, as defined in subsection 63(3) of the Act, incurred by or on behalf of the payee or a person related to the payee;

    • (c) is in respect of funeral expenses in respect of a person related to the payee;

    • (d) is in respect of legal expenses incurred by or on behalf of the payee or a person related to the payee;

    • (e) is in respect of job training or counselling of the payee or a person related to the payee;

    • (f) is paid in a particular year as a part of a series of payments, the total of which in the particular year does not exceed $500; or

    • (g) is not a part of a series of payments.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/92-455, s. 2;
  • SOR/2010-93, s. 7.
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