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  1. Income Tax Regulations - C.R.C., c. 945 (Section 8402.01)
    •  (1) Where the PAR determined in connection with an individual’s termination from a deferred profit sharing plan is greater than nil, each trustee under the plan shall file with the Minister an information return in prescribed form reporting the PAR

      • (a) where the termination occurs in the first, second or third quarter of a calendar year, on or before the day that is 60 days after the last day of the quarter in which the termination occurs, and

      • (b) where the termination occurs in the fourth quarter of a calendar year, before February of the following calendar year,

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    • (3) Subject to subsection (4), where the PAR determined in connection with an individual’s termination from a benefit provision of a registered pension plan is greater than nil, the administrator of the plan shall file with the Minister an information return in prescribed form reporting the PAR

      • (a) where the termination occurs in the first, second or third quarter of a calendar year, on or before the day that is 60 days after the last day of the quarter in which the termination occurs; and

      • (b) where the termination occurs in the fourth quarter of a calendar year, before February of the following calendar year.

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    • (4.1) If a pension adjustment correction under subsection 8304.1(16) is determined for an individual in connection with a distribution from a registered pension plan (other than a pension adjustment correction that is nil), the administrator of the plan shall file with the Minister an information return in prescribed form reporting the pension adjustment correction

      • (a) if the distribution occurs in the first, second or third quarter of a calendar year, on or before the day that is 60 days after the last day of the quarter in which the distribution occurs; and

      • (b) if the distribution occurs in the fourth quarter of a calendar year, before February of the following calendar year.

    Calendar Year Quarter

    • (5) For the purposes of this section,

      • (a) the first quarter of a calendar year is the period beginning on January 1 and ending on March 31 of the calendar year;

      • (b) the second quarter of a calendar year is the period beginning on April 1 and ending on June 30 of the calendar year;

      • (c) the third quarter of a calendar year is the period beginning on July 1 and ending on September 30 of the calendar year; and

      • (d) the fourth quarter of a calendar year is the period beginning on October 1 and ending on December 31 of the calendar year.

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  2. The Pas Airport Zoning Regulations - SOR/93-410 (SCHEDULE)

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    The outer boundary of the land to which these Regulations apply, shown on The Pas Airport Zoning Plan No. E.2865, dated September 19, 1990, is described as follows:

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    thence southerly along the easterly limits of Sections 36 and 25 to the southeast corner of the Southeast Quarter of Section 25;

    thence westerly along the southerly limit of the said Southeast Quarter of Section 25 to the southwest corner of the said Quarter Section;

    thence southerly across the road allowance and along the easterly limit of the Northwest Quarter of Section 24 to the southeast corner of the said Quarter Section;

    thence westerly along the southerly limit of the said Northwest Quarter of Section 24 and across the road allowance to the northeast corner of the Southeast Quarter of Section 23;

    thence southerly along the easterly limit of the said Southeast Quarter of Section 23 to the southeast corner of the said Quarter Section;

    thence westerly along the southerly limits of Sections 23, 22 and 21 and across the intervening road allowances to the southwest corner of the Southwest Quarter Section 21;

    thence northerly along the westerly limit of the said Southwest Quarter of Section 21 to the northwest corner of the said Quarter Section;

    thence westerly across the road allowance and along the southerly limit of the Northeast Quarter Section 20 to the southwest corner of the said Quarter Section;

    thence northerly along the westerly limit of the said Northeast Quarter of Section 20 and across the road allowance to the southeast corner of the Southwest Quarter Section 29;

    thence westerly along the southerly limit of the said Southwest Quarter of Section 29 to the southwest corner of the said Quarter Section;

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  3. Swift Current Airport Zoning Regulations - SOR/93-408 (SCHEDULE)

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    The boundary of the land to which these Regulations apply, shown on Swift Current Airport Zoning Plan No. E.2851 dated July 5, 1990, is described as follow:

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    thence southerly along the easterly limits of Sections 31, 30 and 19 and across the intervening road allowance to the southeast corner of the Southeast Quarter of Section 19;

    thence westerly along the southerly limit of the said Southeast Quarter of Section 19 to the southwest corner of the said Quarter Section;

    thence Southerly along the easterly limit of the Northwest Quarter of Section 18 to the southeast corner of the said Quarter Section;

    thence westerly along the southerly limit of the said Northwest Quarter of Section 18, across the intervening road allowance and along the southerly limit of the Northeast Quarter of Section 13, Township 15, Range 13, West of the 3rd Meridian to the southwest corner of the Northeast Quarter of said Section 13;

    thence southerly along the easterly limit of the Southwest Quarter of Section 13 to the southeast corner of the said Quarter Section;

    thence westerly along the southerly limits of the Southwest Quarter of Section 13, Section 14, Southeast Quarter of Section 15 and across the intervening road allowance to the southwest corner of the said Southeast Quarter of Section 15;

    thence northerly along the westerly limit of the Southeast Quarter of Section 15 to the northwest corner of the said Quarter Section;

    thence westerly along the southerly limit of the Northwest Quarter of Section 15, across the intervening road allowance and along the southerly limit of the Northeast Quarter of Section 16 to the southwest corner of the said Northeast Quarter of Section 16;

    thence northerly along the westerly limit of the Northeast Quarter of Section 16 to the northwest corner of the said Quarter Section;

    thence westerly along the southerly limit of the Southwest Quarter of Section 21 to the southwest corner of the said Quarter Section;

    thence northerly along the westerly limits of Sections 21, 28 and 33, Township 15, Range 13, West of the 3rd Meridian, and across intervening road allowances to the southwest corner of the Southwest Quarter of Section 4, Township 16, Range 13, West of the 3rd Meridian;

    thence easterly along the southerly limit of the said Southwest Quarter of Section 4 to the most westerly corner of Parcel A, Registered Plan 60-SC-02980;

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    thence northeasterly along the southeasterly limit of said Plan 68-SC-12033 and the extension thereof across the road allowance to the westerly limit of the Northwest Quarter of Section 3;

    thence northerly along the westerly limit of the said Northwest Quarter of Section 3 to the northwest corner of the said Quarter Section;

    thence easterly along the northerly limit of the said Northwest Quarter of Section 3 to the northwest corner of the said Quarter Section;

    thence northerly along the westerly limit of the Southeast Quarter of Section 10 to the southeasterly limit of Registered Plan 68-SC-12033;

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    thence northeasterly along the southeasterly limit of Registered Plan C.W.4550 to an intersection with the northerly limit of the Southeast Quarter of Section 11;

    thence easterly along the northerly limits of the Southeast Quarter of Section 11, the Southwest Quarter of Section 12, and across the intervening road allowance to the northeast corner of said Southwest Quarter of Section 12;

    thence southerly along the easterly limit of the Southwest Quarter of Section 12 to the southeast corner of the said Quarter Section;

    thence easterly along the northerly limits of the Northeast Quarter of Section 1, Township 16, Range 13, West of the 3rd Meridian, and the Northwest Quarter of Section 6, Township 16, Range 12, West of the 3rd Meridian and across the intervening road allowance, to the northeast corner of said Northwest Quarter of Section 6;

    thence southerly along the easterly limit of the Northwest Quarter of Section 6 to the southeast corner of the said Quarter Section;

    thence easterly along the northerly limit of the Southeast Quarter of Section 6 to the northeast corner of the said Quarter Section;

    thence southerly along the easterly limit of the Southeast Quarter Section 6 and across the intervening road allowance to the point of commencement.


  4. Yorkton Airport Zoning Regulations - SOR/87-605 (SCHEDULE)

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    The boundary of the outer limits of lands, shown on Public Works Canada Yorkton Airport Zoning Plan No. E.1876 dated March 7, 1985, is described as follows:

    Commencing at the North West corner of the North West Quarter of Section Twenty-eight (28), Township Twenty-six (26), Range Four (4), West of the Second (2nd) Meridian in the Province of Saskatchewan; thence Easterly along the Northerly limit of the said Quarter Section to the North East corner thereof; thence Northerly across the intervening road allowance and along the Westerly limit of the South East Quarter of Section Thirty-three (33), to the North West corner thereof; thence Easterly along the Northerly limit of the said Quarter Section and its production across the intervening road allowance to the South West corner of the North West Quarter of Section Thirty-four (34); thence Northerly along the Westerly limit of the said Quarter Section to the North West corner thereof; thence Easterly along the Northerly limits of Sections Thirty-four (34), Thirty-five (35), and across the intervening road allowance to an intersection with the Southerly production of the Westerly limit of the South East Quarter of Section Two (2), Township Twenty-Seven (27), Range Four (4), West of the Second (2nd) Meridian; thence Northerly across the intervening road allowance and along the Westerly limit of the South East Quarter of Section Two (2) to the North West corner thereof; thence Easterly along the Northerly limit of the said Quarter Section to its intersection with the Westerly limit of the road, as shown on Registered Plan BY 5472; thence Southerly along the said road plan to its intersection with the Northerly limit of the North East Quarter of Section Thirty-five (35), Township Twenty-six (26), Range Four (4), West of the Second (2nd) Meridian; thence Easterly along the Northerly limits of the said Quarter Section, and Section Thirty-six (36) of the said Township Twenty-six (26), Range Four (4), West of the Second (2nd) Meridian, and the North West Quarter of Section Thirty-one (31), Township Twenty-six (26), Range Three (3), West of the Second (2nd) Meridian, and across the intervening road allowance to the North East corner thereof; thence Southerly along the Easterly limit of the said Quarter Section to the South East corner thereof; thence Easterly along the Northerly limit of the South East Quarter of Section Thirty-one (31), to the North East corner thereof; thence Southerly along the Easterly limit of the South East Quarter of Section Thirty-one (31), and the North East Quarter of Section Thirty (30) and across the intervening road allowance to the South East corner of the said Quarter Section; thence Easterly across the road allowance and along the Northerly limit of the South West Quarter of Section Twenty-nine (29) to the North East corner thereof; thence Southerly along the Easterly limit of the South West Quarter of Section Twenty-nine (29), the West Half of Section Twenty (20) and across the intervening road allowance to the South East corner thereof; thence Westerly along the South boundary of the said West Half of Section Twenty (20), and across the road allowance to the South East corner of Section Nineteen (19); thence Southerly across the road allowance and along the Easterly limit of Section Eighteen (18) to the South East corner thereof; thence Westerly along the Southerly limit of the said Section to the South West corner of the South East Quarter of the said Section; thence Southerly across the road allowance and along the Easterly limit of the North West Quarter of Section Seven (7) to the South East corner thereof; thence Westerly along the Southerly limit of the said Quarter Section and across the intervening road allowance to the North East corner of the South East Quarter of Section Twelve (12), Township Twenty-six (26), Range Four (4), West of the Second (2nd) Meridian; thence Southerly along the Easterly limit of the said Quarter Section to the South East corner thereof; thence Westerly along the Southerly limit of Section Twelve (12), and across the intervening road as shown on Registered Plan 71Y08466 to the South West corner of the said Section, and continuing Westerly along the Southerly limit of Block Thirty-three (33) Registered Plan 80Y02225, Block “E” Registered Plan 77Y13453, Block “D” Registered Plan 64Y01132 and across the intervening road to the South West corner of the said Block “D”; thence Northerly along the Westerly limit of the said Block “D” to its intersection with the most Northerly limit of the Canadian National Railway as shown on Registered Plan CH3739; thence North Westerly along the most Northerly limit of the said railway to its intersection with the Southerly limit of Hill Street as shown on Registered Plan CH3739; thence Westerly along the said limit of Hill Street to the North West corner of Block “A” Registered Plan CH3739; thence Northerly across Hill Street to the South West corner of Block Twenty-eight (28) as shown on Registered Plan AB 2423; thence Westerly along the Southerly limit of Blocks Twenty-seven (27), Twenty-six (26) and Twenty-five (25) and across the intervening roads to the South West corner of Block Twenty-five (25), as shown on Registered Plan AB 2423; thence Northerly along the Westerly limit of the said Block to its intersection with the production Easterly of the Northerly limit of the C.N.R. railway as shown on Registered Plan AH 2080; thence Westerly along the Northerly limit of the said railway and across the intervening road allowance to an intersection with the Westerly limit of the South East Quarter of Section Ten (10), thence Northerly along the Westerly limit of the said Quarter Section to the North West corner thereof; thence Westerly along the Northerly limits of the South West Quarter of Section Ten (10), the South East Quarter of Section Nine (9) and across the intervening road allowance to the North West corner thereof; thence Northerly along the Westerly limit of the North East Quarter of Section Nine (9), the South East Quarter of Section Sixteen (16) and across the intervening road allowance to the North West corner of the said Quarter Section; thence Westerly along the Northerly limit of the South West Quarter of Section Sixteen (16) to the North West corner thereof; thence Northerly along the Westerly limits of the North West Quarter of Section Sixteen (16) and Sections Twenty-one (21), Twenty-eight (28) and across the intervening road allowances to the point of commencement.

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  5. Peace River Airport Zoning Regulations - SOR/85-188 (SCHEDULE)

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    The boundary of the outer limits of lands, shown on Peace River Airport Zoning Plan No. E.1801, dated January 16, 1984, is described as follows:

    Commencing at a point on the South boundary of the South West Quarter of Section Eighteen (18), Township Eighty-Three (83), Range Twenty-Two (22), West of the Fifth (5th) Meridian, said point being the intersection of the South boundary of said Quarter Section and the Easterly limit of Lot 4, as shown on a plan of survey of record in the Land Titles Office for the North Alberta Land Registration District as Number 802-2831; thence Easterly along the South boundaries of Sections Eighteen (18), Seventeen (17), and the South West Quarter of Section Sixteen (16), and the production intervening road allowances, to the South East corner of said Quarter Section; thence Northerly along the East boundary of the said Quarter Section to the North East corner thereof; thence Easterly along the South boundary of the North East Quarter of Section Sixteen (16) to the South East corner thereof; thence Northerly along the East boundary of the said Quarter Section to the North East corner thereof; thence Easterly across the road allowance and along the South boundary of the South West Quarter of Section Twenty-Two (22) to the South east corner thereof; thence Northerly along the East boundary of the West half of Sections Twenty-Two (22), Twenty-Seven (27), and Thirty-Four (34), all in Township Eighty-Three (83), Range Twenty-Two (22), West of the Fifth (5th) Meridian, and the South West Quarter of Section Three (3), Township Eighty-Four (84), Range Twenty-Two (22), West of the Fifth (5th) Meridian and their productions across the intervening road allowances to the North East corner of said Quarter Section; thence Westerly along the North boundary of the South West Quarter of Section Three (3), the North boundary of the South East Quarter of Section Four (4), and its production across the intervening road allowance to the North West corner of said Quarter Section; thence Northerly along the East boundary of the North West Quarter of Section Four (4) to the North East corner thereof; thence Westerly along the North boundaries of the North West Quarter of Section Four (4), Section Five (5), Section Six (6) of said Township Eighty-Four (84), Range Twenty Two (22), West of the Fifth (5th) Meridian, and the North East Quarter of Section One (1), Township Eighty-Four (84), Range Twenty-Three (23), West of the Fifth (5th) Meridian, and the productions across the intervening road allowances to the North West corner of said Quarter Section; thence Southerly along the West boundary of the North East Quarter of Section One (1) to the South West corner thereof; thence Westerly along the North boundary of the South West Quarter of Section One (1) to the North West corner thereof; thence Southerly along the West boundary of the South West Quarter of Section One (1) and its production across the road allowance to the North West corner of Section Thirty-Six (36), Township Eighty-Three (83), Range Twenty-Three (23), West of the Fifth (5th) Meridian; thence Westerly across the road allowance and along the North boundary of the North East Quarter of Section Thirty-Five (35) to the North West corner thereof; thence Southerly along the West boundary of the East half of Sections Thirty-Five (35), Twenty-Six (26), Twenty-Three (23) and across intervening road allowance to an intersection with the North limit of road, as shown on plan 609 BM; thence Easterly along the North Limit of said road and its production across the road allowance to the intersection with the West boundary of Section Twenty-Four (24); thence Southerly across road plan 609 B.M. and along the West boundary of the North West Quarter of Section Thirteen (13) to the South West corner thereof; thence Easterly along the South boundary of the North half of Section Thirteen (13) and its production across the road allowance to the South West corner of the North West Quarter of Section Eighteen (18), Township Eighty-Three (83), Range Twenty-Two (22), West of the Fifth (5th) Meridian; thence Southerly along the West boundary of said Section Eighteen (18) to the most northerly corner of Lot Two (2) as shown on registered plan 8022831; thence South Easterly along the North Easterly limits of Lots Two (2), Three (3) and Four (4) as shown on registered Plan 8022831 to the point of commencement.

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