AMENDMENTS NOT IN FORCE
— 2017, c. 20, s. 33
— 2018, c. 27, s. 35
Return to footnote 1C.R.C., c. 945
Requirement to file
203 Every institution that is a designated educational institution (as defined in subsection 118.6(1) of the Act) because of paragraph (a) of that definition shall make an information return in prescribed form in respect of each individual enrolled at that institution who is a qualifying student (as defined in subsection 118.6(1)) for a month in a taxation year.
(2) Subsection (1) applies to the 2019 and subsequent taxation years.
— 2018, c. 27, s. 36
— 2018, c. 27, s. 37
— 2018, c. 27, s. 38
209 (1) A person who is required by section 200, 201, 202, 203, 204, 212, 214, 215, 217 or 218, subsection 223(2) or section 228, 229, 230, 232, 233 or 234 to make an information return shall forward to each taxpayer to whom the return relates two copies of the portion of the return that relates to that taxpayer.
(2) Subsection 209(5) of the Regulations is replaced by the following:
(5) A person may provide a Statement of Remuneration Paid (T4) information return or a Tuition and Enrolment Certificate, as required under subsection (1), as a single document in an electronic format (instead of the two copies required under subsection (1)) to the taxpayer to whom the return relates, on or before the date on which the return is to be filed with the Minister, unless
(a) the specified criteria referred to in section 221.01 of the Act are not met;
(b) the taxpayer has requested that the information return be provided in paper format; or
(c) at the time the return is required to be issued,
(3) Subsections (1) and (2) come into force or are deemed to have come into force on January 1, 2019.
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