205.1 (1) For the purpose of subsection 162(7.02) of the Act, the following types of information returns are prescribed and must be filed by Internet if more than 50 information returns of that type are required to be filed for a calendar year:
Government Service Contract Payments T1204 International Electronic Funds Transfer Report Part XVIII Information Return — International Exchange of Information on Financial Accounts Pooled Registered Pension Plan (PRPP) Information Return Registered Retirement Savings Plan (RRSP) Contribution Information Return Registered Retirement Savings Plans and Registered Retirement Income Funds Non-qualified Investments Statement of Amounts Paid or Credited to Non-residents of Canada NR4 Statement of Benefits T5007 Statement of Canada Pension Plan Benefits T4A(P) Statement of Contract Payments T5018 Statement of Employment Insurance and Other Benefits T4E Statement of Farm-support Payments AGR-1 Statement of Fees, Commissions, or Other Amounts Paid to Non-residents for Services Rendered in Canada T4A-NR Statement of Income from a Registered Retirement Income Fund (RIF) T4RIF Statement of Investment Income T5 Statement of Old Age Security T4A(OAS) Statement of Partnership Income T5013 Statement of Pension, Retirement, Annuity and Other Income T4A Statement of Remuneration Paid T4 Statement of Registered Retirement Savings Plan (RRSP) Income T4RSP Statement of Securities Transactions T5008 Statement of Trust Income Allocations and Designations T3 Tax-free Savings Account (TFSA) Annual Information Return Universal Child Care Benefit Statement RC62
(2) For purposes of subsection 150.1(2.1) of the Act, a “prescribed corporation” is any corporation whose gross revenue exceeds $1 million except
(a) an insurance corporation as defined in subsection 248(1) of the Act;
(b) a non-resident corporation;
(c) a corporation reporting in functional currency as defined in subsection 261(1) of the Act; or
(d) a corporation that is exempt under section 149 of the Act from tax payable.
- NOTE: Application provisions are not included in the consolidated text;
- see relevant amending regulations. SOR/99-20, s. 1;
- SOR/2011-295, s. 1;
- SOR/2015-140, s. 1.
- Date modified: