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Income Tax Regulations

Version of section 801 from 2004-08-31 to 2009-11-18:

 For the purposes of subsection 215(4) of the Act, where a taxpayer is a registered non-resident insurer in a taxation year, the taxpayer shall file a return in respect thereof in prescribed form with the Minister within the six month period immediately following the end of the year.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/79-424, s. 1
  • SOR/88-165, s. 31(F)
  • SOR/90-661, s. 1

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