Government of Canada / Gouvernement du Canada
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Income Tax Regulations

Version of section 216 from 2004-08-31 to 2011-12-14:

  •  (1) Every registered Canadian amateur athletic association shall make an information return in prescribed form for each fiscal period of the association within six months after the end of the fiscal period.

  • (2) For the purposes of this section, fiscal period means the period for which the accounts of the registered Canadian amateur athletic association have been ordinarily made up and, in the absence of an established practice, the fiscal period is that adopted by the association but no such fiscal period shall exceed 12 months.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/81-936, s. 3(F)
  • SOR/86-1092, s. 2
  • SOR/94-686, s. 81(F)

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