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

Regulations are current to 2016-08-15 and last amended on 2016-06-22. Previous Versions

Payments to Non-Residents

  •  (1) In addition to any other return required by the Act or these Regulations, every person resident in Canada shall make an information return in prescribed form in respect of any amount that the person pays or credits, or is deemed under Part I, XIII or XIII.2 of the Act to pay or credit, to a non-resident person as, on account or in lieu of payment of, or in satisfaction of,

    • (a) a management or administration fee or charge;

    • (b) interest;

    • (c) income of or from an estate or trust;

    • (d) rent, royalty or a similar payment referred to in paragraph 212(1)(d) of the Act, including any payment described in any of subparagraphs 212(1)(d)(i) to (viii) of the Act;

    • (e) a timber royalty as described in paragraph 212(1)(e) of the Act;

    • (f) an assessable distribution, as defined in subsection 218.3(1) of the Act;

    • (g) a dividend, including a patronage dividend as described in paragraph 212(1) (g) of the Act; or

    • (h) a payment for a right in or to the use of

      • (i) a motion picture film, or

      • (ii) a film or video tape for use in connection with television.

    • (i) [Repealed, SOR/88-165, s. 1]

  • (1.1) Every person who pays or credits an amount, or provides a benefit to or on behalf of a person who is either a non-resident individual who is an actor or that is a corporation related to such an individual, for the provision in Canada of acting services of the actor in a film or video production, shall, in addition to any other return required by the Act or these Regulations, make an information return in prescribed form in respect of such payment, credit or benefit.

  • (2) Every person resident in Canada who pays or credits, or is deemed by Part I or Part XIII of the Act to pay or credit, to a non-resident person an amount as, on account or in lieu of payment of, or in satisfaction of,

    • (a) a payment of a superannuation or pension benefit,

    • (b) a payment of any allowance or benefit described in any of subparagraphs 56(1)(a)(ii) to (vi) of the Act,

    • (c) a payment by a trustee under a registered supplementary unemployment benefit plan,

    • (d) a payment out of or under a registered retirement savings plan or a plan referred to in subsection 146(12) of the Act as an amended plan,

    • (e) a payment under a deferred profit sharing plan or a plan referred to in subsection 147(15) of the Act as a revoked plan,

    • (f) a payment under an income-averaging annuity contract, any proceeds of the surrender, cancellation, redemption, sale or other disposition of an income-averaging annuity contract, or any amount deemed by subsection 61.1(1) of the Act to have been received by the non-resident person as proceeds of the disposition of an income-averaging annuity contract,

    • (g) an annuity payment not described in any other paragraph of this subsection or subsection (1),

    • (h) a payment to which paragraph 212(1)(p) of the Act applies,

    • (i) a payment out of or under a registered retirement income fund,

    • (j) a payment that is or that would be, if paragraph 212(1)(r) of the Act were read without reference to subparagraph 212(1)(r)(ii), a payment described in that paragraph in respect of a registered education savings plan,

    • (k) a grant under a program prescribed for the purposes of paragraph 212(1)(s) of the Act,

    • (l) a payment described in paragraph 212(1)(j) of the Act in respect of a retirement compensation arrangement,

    • (m) a payment described in paragraph 212(1)(v) or (x) of the Act, or

    • (n) a payment described in paragraph 212(1)(r.1) of the Act,

    shall, in addition to any other return required by the Act or these Regulations, make an information return in prescribed form in respect of such amount.

  • (2.1) Every person resident in Canada who pays an amount to a non-resident person from a NISA Fund No. 2 shall, in addition to any other return required by the Act or these Regulations, make an information return in prescribed form in respect of the amount.

  • (3) Every person who is paid or credited with an amount referred to in subsection (1), (2) or (2.1) for or on behalf of a non-resident person shall make an information return in prescribed form in respect of the amount.

  • (4) A non-resident person who is deemed, under subsection 212(13) of the Act, to be a person resident in Canada for the purposes of section 212 of the Act shall be deemed, in the same circumstances, to be a person resident in Canada for the purposes of subsections (1) and (2).

  • (5) A partnership that is deemed, under paragraph 212(13.1)(a) of the Act, to be a person resident in Canada for the purposes of Part XIII of the Act shall be deemed, in the same circumstances, to be a person resident in Canada for the purposes of subsections (1) and (2).

  • (6) A non-resident person who is deemed, under subsection 212(13.2) of the Act, to be a person resident in Canada for the purposes of Part XIII of the Act shall be deemed, in the same circumstances, to be a person resident in Canada for the purposes of subsections (1) and (2).

  • (6.1) A trust that is deemed by subsection 94(3) of the Act to be resident in Canada for a taxation year for the purposes of computing its income, is deemed, in respect of amounts (other than an exempt amount as defined in subsection 94(1) of the Act) paid or credited by it, to be a person resident in Canada for the taxation year for the purposes of subsections (1) and (2).

  • (7) Subject to subsection (8), an information return required under this section shall be filed on or before March 31 and shall be in respect of the preceding calendar year.

  • (8) Where an amount referred to in subsection (1) or (2) is income of or from an estate or trust, the information return required under this section in respect thereof shall be filed within 90 days from the end of the taxation year of the estate or trust in which the amount was paid or credited and shall be in respect of that taxation year.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. SOR/79-487, s. 1;
  • SOR/80-382, ss. 3, 4;
  • SOR/81-936, s. 2;
  • SOR/83-866, s. 3;
  • SOR/86-522, s. 1;
  • SOR/88-165, ss. 1, 31(F);
  • SOR/88-395, s. 1;
  • SOR/93-527, s. 2;
  • SOR/94-686, ss. 50(F), 78(F);
  • SOR/99-22, s. 4;
  • SOR/2000-13, s. 1;
  • SOR/2001-216, s. 10(F);
  • SOR/2003-5, s. 2;
  • SOR/2005-123, s. 1;
  • 2009, c. 2, s. 83;
  • SOR/2011-188, s. 2;
  • 2013, c. 34, s. 27;
  • 2014, c. 20, s. 34;
  • SOR/2016-30, s. 4.

 [Repealed, SOR/2003-5, s. 3]

Estates and Trusts

  •  (1) Every person having the control of, or receiving income, gains or profits in a fiduciary capacity, or in a capacity analogous to a fiduciary capacity, shall make a return in prescribed form in respect thereof.

  • (2) The return required under this section shall be filed within 90 days from the end of the taxation year and shall be in respect of the taxation year.

  • (3) Subsection (1) does not require a trust to make a return for a taxation year at the end of which it is

    • (a) governed by a deferred profit sharing plan or by a plan referred to in subsection 147(15) of the Act as a revoked plan;

    • (b) governed by an employees profit sharing plan;

    • (c) a registered charity;

    • (d) governed by an eligible funeral arrangement;

    • (d.1) a cemetery care trust;

    • (e) governed by a registered education savings plan;

    • (f) governed by a TFSA or by an arrangement that is deemed by paragraph 146.2(9)(a) of the Act to be a TFSA; or

    • (g) governed by a registered disability savings plan, except if paragraph 146.4(5)(a) or (b) of the Act applies.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. SOR/88-165, s. 31(F);
  • SOR/94-686, s. 51(F);
  • SOR/96-283, s. 2;
  • SOR/99-22, s. 5;
  • SOR/2000-13, s. 2;
  • SOR/2001-216, s. 10(F);
  • 2009, c. 2, s. 84;
  • SOR/2016-30, s. 5.

Interpretation

  •  (1) The following definitions apply in this section.

    public investment trust

    public investment trust, at any time, means a public trust all or substantially all of the fair market value of the property of which is, at that time, attributable to the fair market value of property of the trust that is

    • (a) units of public trusts;

    • (b) partnership interests in public partnerships (as defined in subsection 229.1(1));

    • (c) shares of the capital stock of public corporations; or

    • (d) any combination of properties referred to in paragraphs (a) to (c). (fiducie de placement ouverte)

    public trust

    public trust, at any time, means a mutual fund trust the units of which are, at that time, listed on a designated stock exchange in Canada. (fiducie ouverte)

Required Information Disclosure

  • (2) A trust that is, at any time in a taxation year of the trust, a public trust shall, within the time required by subsection (3),

    • (a) make public, in prescribed form, information in respect of the trust for the taxation year by posting that prescribed form, in a manner that is accessible to the general public, on the Internet website of CDS Innovations Inc.; and

    • (b) notify the Minister in writing as to when the posting of the prescribed form, as required by paragraph (a), has been made.

Required Disclosure Time

  • (3) The time required for a public trust to satisfy the requirements of subsection (2) in respect of the public trust for a taxation year of the public trust is

    • (a) subject to paragraph (b), on or before the day that is 60 days after the end of the taxation year; and

    • (b) where the public trust is, at any time in the taxation year, a public investment trust, on or before the day that is 67 days after the end of the calendar year in which the taxation year ends.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. 2007, c. 35, s. 72.
 
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