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

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Regulations are current to 2019-06-20 and last amended on 2018-12-13. Previous Versions

AMENDMENTS NOT IN FORCE

  • — 2017, c. 20, s. 33

      • 33 (1) Subsection 4802(2) of the Regulations is repealed.

      • (2) Subsection (1) applies to taxation years that begin after 2018.

  • — 2018, c. 27, s. 35

      • 35 (1) The Income Tax RegulationsFootnote 1 are amended by adding the following after section 202:

        • 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

      • 36 (1) Subsection 205(3) of the Regulations is amended by adding the following in alphabetical order:

        Tuition and Enrolment Certificate
      • (2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2019.

  • — 2018, c. 27, s. 37

      • 37 (1) Subsection 205.1(1) of the Regulations is amended by adding the following in alphabetical order:

        Tuition and Enrolment Certificate
      • (2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2019.

  • — 2018, c. 27, s. 38

      • 38 (1) Subsection 209(1) of the Regulations is replaced by the following:

          • 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,

            • (i) if the return is a T4, the taxpayer is on extended leave or is no longer an employee of the person, or

            • (ii) the taxpayer cannot reasonably be expected to have access to the information return in electronic format.

      • (3) Subsections (1) and (2) come into force or are deemed to have come into force on January 1, 2019.

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