Income Tax Act

Marginal note:Regulations

• 221 (1) The Governor in Council may make regulations

  • (a) prescribing anything that, by this Act, is to be prescribed or is to be determined or regulated by regulation;

  • (b) prescribing the evidence required to establish facts relevant to assessments under this Act;

  • (c) to facilitate the assessment of tax where deductions or exemptions of a taxpayer have changed in a taxation year;

  • (d) requiring any class of persons to make information returns respecting any class of information required in connection with assessments under this Act;

  • (d.1) requiring any person or partnership to provide any information — including their name, address, business number, Social Insurance Number or trust account number — to any class of persons required to make an information return containing that information;

  • (d.2) requiring any class of persons to make information available to the public for the purpose of making information returns respecting any class of information required in connection with assessments under this Act;

  • (e) requiring a person who is, by a regulation made under paragraph 221(1)(d), required to make an information return to supply a copy of the information return or of a prescribed part thereof to the person to whom the information return or part thereof relates;

  • (f) [Repealed, 1998, c. 19, s. 222(2)]

  • (g) providing for the retention by way of deduction or set-off of the amount of a taxpayer’s income tax or other indebtedness under this Act out of any amount or amounts that may be or become payable by Her Majesty to the taxpayer in respect of salary or wages;

  • (h) defining the classes of persons who may be regarded as dependent for the purposes of this Act;

  • (i) defining the classes of non-resident persons who may be regarded for the purposes of this Act

    • (i) as a spouse or common-law partner supported by a taxpayer, or

    • (ii) as a person dependent or wholly dependent on a taxpayer for support,

    and specifying the evidence required to establish that a person belongs to any such class; and

  • (j) generally to carry out the purposes and provisions of this Act.

• Marginal note:Effect

  (2) A regulation made under this Act shall have effect from the date it is published in the Canada Gazette or at such time thereafter as may be specified in the regulation unless the regulation provides otherwise and it

  • (a) has a relieving effect only;

  • (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act or the Income Tax Regulations;

  • (c) is consequential on an amendment to this Act that is applicable before the date the regulation is published in the Canada Gazette; or

  • (d) gives effect to a budgetary or other public announcement, in which case the regulation shall not, except where paragraph 221(2)(a), 221(2)(b) or 221(2)(c) applies, have effect

    • (i) before the date on which the announcement was made, in the case of a deduction or withholding from an amount paid or credited, and

    • (ii) before the taxation year in which the announcement is made, in any other case.

• Marginal note:Regulations binding Crown

  (3) Regulations made under paragraph 221(1)(d) or 221(1)(e) are binding on Her Majesty in right of Canada or a province.

• Marginal note:Incorporation by reference

  (4) A regulation made under this Act may incorporate by reference material as amended from time to time.