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Income Tax Regulations

Version of section 205 from 2024-01-01 to 2024-05-28:

  •  (1) All returns required under this Part shall be filed with the Minister without notice or demand and, unless otherwise specifically provided, on or before the last day of February in each year and shall be in respect of the preceding calendar year.

  • (2) Where a person who is required to make a return under this Part discontinues his business or activity, the return shall be filed within 30 days of the day of the discontinuance of the business or activity and shall be in respect of any calendar year or a portion thereof prior to the discontinuance of the business or activity for which a return has not previously been filed.

  • (3) For the purpose of subsection 162(7.01) of the Act, the following types of information returns are prescribed:

    First Home Savings Account (FHSA) Annual Information Return
    Government Service Contract PaymentsT1204
    International Electronic Funds Transfer Report
    International Exchange of Information on Financial Accounts Information Return (Part XVIII of the Act)
    Part XX Information Return – Digital Platform Operators
    Past Service Pension Adjustment (PSPA) Exempt from CertificationT215
    Pension Adjustment Reversal (PAR)T10
    Pooled Registered Pension Plan (PRPP) Information Return
    Registered Retirement Savings Plan (RRSP) Contribution Information Return
    Statement of Amounts Paid or Credited to Non-residents of CanadaNR4
    Statement of BenefitsT5007
    Statement of Canada Pension Plan BenefitsT4A(P)
    Statement of Contract PaymentsT5018
    Statement of Distributions from a Retirement Compensation Arrangement (RCA)T4A-RCA
    Statement of Employee Profit Sharing Plan Allocations and PaymentsT4PS
    Statement of Employment Insurance and Other BenefitsT4E
    Statement of Farm-support PaymentsAGR-1
    Statement of Fees, Commissions, or Other Amounts Paid to Non-residents for Services Rendered in CanadaT4A-NR
    Statement of Income from a Registered Retirement Income FundT4RIF
    Statement of Investment IncomeT5
    Statement of Old Age SecurityT4A(OAS)
    Statement of Pension, Retirement, Annuity and Other IncomeT4A
    Statement of Registered Retirement Savings Plan (RRSP) IncomeT4RSP
    Statement of Remuneration PaidT4
    Statement of Securities TransactionsT5008
    Statement of Trust Income Allocations and DesignationsT3
    Tax-free Savings Account (TFSA) Annual Information Return
    Tuition and Enrolment Certificate
    Universal Child Care Benefit StatementRC62
  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/2013-199, s. 1
  • SOR/2015-170, s. 2
  • 2018, c. 27, s. 36
  • 2022, c. 19, s. 73
  • 2023, c. 26, s. 97

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