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Income Tax Regulations

Version of section 204 from 2016-02-26 to 2022-07-13:

  •  (1) Every person having the control of, or receiving income, gains or profits in a fiduciary capacity, or in a capacity analogous to a fiduciary capacity, shall make a return in prescribed form in respect thereof.

  • (2) The return required under this section shall be filed within 90 days from the end of the taxation year and shall be in respect of the taxation year.

  • (3) Subsection (1) does not require a trust to make a return for a taxation year at the end of which it is

    • (a) governed by a deferred profit sharing plan or by a plan referred to in subsection 147(15) of the Act as a revoked plan;

    • (b) governed by an employees profit sharing plan;

    • (c) a registered charity;

    • (d) governed by an eligible funeral arrangement;

    • (d.1) a cemetery care trust;

    • (e) governed by a registered education savings plan;

    • (f) governed by a TFSA or by an arrangement that is deemed by paragraph 146.2(9)(a) of the Act to be a TFSA; or

    • (g) governed by a registered disability savings plan, except if paragraph 146.4(5)(a) or (b) of the Act applies.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/88-165, s. 31(F)
  • SOR/94-686, s. 51(F)
  • SOR/96-283, s. 2
  • SOR/99-22, s. 5
  • SOR/2000-13, s. 2
  • SOR/2001-216, s. 10(F)
  • 2009, c. 2, s. 84
  • SOR/2016-30, s. 5
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