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

8407. Where

• (a) an individual who has withdrawn an amount from a registered retirement savings plan under which the individual was, at the time of the withdrawal, the annuitant (as defined in subsection 146(1) of the Act) provides to the issuer (as defined in subsection 146(1) of the Act) of the plan, in the calendar year in which the amount was withdrawn or one of the two immediately following calendar years, the prescribed form referred to in subparagraph 8307(3)(a)(ii) accompanied by a request that the issuer complete the form in respect of the withdrawal, and

• (b) the issuer has not, at the time of receipt of the request, forwarded to the individual 2 copies of the information return required by subsection 214(1) to be made by the issuer in respect of the withdrawal, and does not, within 30 days after receipt of the request, forward to the individual 2 copies of that return,

the issuer shall, within 30 days after receipt of the request, complete those portions of the form that the form indicates are required to be completed by the issuer in respect of the withdrawal and return the form to the individual.

• 8408. (1) The Minister may, by notice served personally or by registered or certified mail, require that a person provide the Minister, within such reasonable time as is stipulated in the notice, with

  • (a) information relating to the determination of amounts under Part LXXXIII;

  • (b) where the person claims that paragraph 147.1(10)(a) of the Act is not applicable with respect to an individual and a past service event by reason of an exemption provided by regulation, information relevant to the claim; or

  • (c) information for the purpose of determining whether the registration of a pension plan may be revoked.

• (2) Where a person fails to provide the Minister with information pursuant to a requirement under subsection (1), each registered pension plan and deferred profit sharing plan to which the information relates becomes a revocable plan as of the day on or before which the information was required to be provided.

• 8409. (1) The administrator of a registered pension plan that is administered under the supervision of a government regulator shall file an information return for a fiscal period of the plan in prescribed form and containing prescribed information

  • (a) where an agreement concerning annual information returns has been entered into by the Minister and the regulator, as identified in subsection (2),

    • (i) in the case of the agreement with the Pension Commission of Ontario, with the Taxation Data Centre of the Ministry of Finance of Ontario, and

    • (ii) in any other case, with that regulator,

    on or before the day that an information return required by that regulator is to be filed for the fiscal period; and

  • (b) in any other case, with the Minister on or before the day that is 180 days after the end of the fiscal period.

• (2) For the purposes of paragraph (1)(a), the following government regulators have entered into an agreement concerning annual information returns with the Minister:

  • (a) the Pension Commission of Ontario, Province of Ontario;

  • (b) the Superintendent of Pensions, Province of Nova Scotia;

  • (c) the Superintendent of Pensions, Province of New Brunswick;

  • (d) the Superintendent of Pensions, Province of Manitoba; and

  • (e) the Superintendent of Pensions, Province of British Columbia.

• (3) The administrator of a registered pension plan shall, within 60 days after the final distribution of property held in connection with the plan, notify the Minister in writing of the date of the distribution and the method of settlement.