9. In this Part, all words and expressions have the same meaning as in Part I.
Filing of Employer’s Returns
10. (1) Subject to subsection (2), every person who has made a payment of remuneration during a year to an employee employed by him in pensionable employment shall, without notice or demand therefor, file with the Minister an information return for that year in prescribed form on or before the last day of February of the year next following.
(2) A person carrying on a business or activity with respect to which he employs employees in pensionable employment shall, if he ceases to carry on that business or activity, within 30 days of so ceasing and without notice or demand therefor, file with the Minister, with respect to those employees, the information return required by subsection (1).
11. Every person who makes or has made a payment of remuneration at any time to an employee employed in pensionable employment shall on demand by registered letter from the Minister make an information return in prescribed form containing the information required therein and shall file the return with the Minister within such reasonable time as may be stipulated in the registered letter.
- SOR/85-39, s. 3(F).
Legal Representatives and Others
12. (1) When a person who is required to make a return under this Part for a year dies before having made the return, the return shall be filed by his legal representatives within 90 days of his death and shall be in respect of that year or, if the return is required in respect of the year in which he dies, in respect of that part thereof prior to his death.
(2) Every trustee in bankruptcy, assignee, liquidator, curator, receiver, trustee or committee and every agent or other person administering, managing, winding-up, controlling or otherwise dealing with the property, business or estate of a person who has not filed a return for a year as required by this Part shall file such return on that person’s behalf.
Distribution of Employee’s Portion of Return
13. (1) Every person required by section 10 or 12 to file an information return for a year with the Minister shall supply, to each employee in respect of whose remuneration the return relates, two copies of the portion of the return relating to that employee.
(2) The copies referred to in subsection (1) shall, on or before the day the information return is required to be filed with the Minister, be sent to the employee by mail at his latest known address or be delivered to him in person.
14. (1) Every person who fails to file a return as and when required by this Part is liable to a penalty of $10 for each day of default, but not exceeding in all $250.
(2) Every person who fails to comply with section 13 is liable to a penalty of $10 for each day of default, but not exceeding in all $250.
EMPLOYMENT INCLUDED IN OR EXCEPTED FROM PENSIONABLE EMPLOYMENT BY REGULATION
15. (1) In this Part,
- “employer operating in Canada”
“employer operating in Canada” includes
(a) Her Majesty in right of Canada,
(b) Her Majesty in right of a province, if employment by Her Majesty in right of that province has been included in pensionable employment by regulation in accordance with paragraph 7(1)(e) of the Act,
(c) an agent of Her Majesty in right of a province, if employment by that agent has been included in pensionable employment by regulation in accordance with paragraph 7(1)(e) of the Act, and
(d) any employer who has an establishment in Canada and who
(i) is subject to income tax under Part I of the Income Tax Act, or
(ii) but for section 149 of the Income Tax Act, would be subject to income tax under Part I of that Act,
for any taxation year for which he has taxable income; (employeur exerçant des opérations au Canada)
- “employment in international transportation”
“employment in international transportation” means the employment of a person in a pay period
(a) on a ship,
(b) on an aircraft used in the operation of a commercial air service by a person who is classified under the Air Carrier Regulations as an international air carrier,
(c) on a freight or passenger train, or
(d) in respect of a motor vehicle that is licensed to operate in one or more provinces of Canada and in one or more states of the United States,
where such employment is the employment primarily engaged in by that person in the pay period and is performed partly within and partly without Canada; (emploi dans le transport international)
- “establishment in Canada”
“establishment in Canada”, with respect to an employer, means any office, warehouse, factory, oil well, gas well, mine, workshop, farm, timber land, pier, wharf, school, college, club, residence, hotel, motel, restaurant, tavern, bar or any other place or premises in Canada that is owned, leased or licensed by the employer and where the employer or one or more of his employees works or reports for work or from or at which one or more of his employees are paid; (établissement au Canada)
“ship” has the same meaning as in the Canada Shipping Act. (navire)
(2) All other words and expressions in this Part have the same meaning as in Part I.
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