Income Tax Regulations

8409 (1) The administrator of a registered pension plan that is administered under the supervision of a government regulator shall file an information return for a fiscal period of the plan in prescribed form and containing prescribed information

• (a) where an agreement concerning annual information returns has been entered into by the Minister and a regulator identified in subsection (2), with that regulator, on or before the day that an information return required by that regulator is to be filed for the fiscal period; and

• (b) in any other case, with the Minister on or before the day that is 180 days after the end of the fiscal period.

(2) For the purposes of paragraph (1)(a), the following government regulators have entered into an agreement concerning annual information returns with the Minister:

• (a) the Office of the Superintendent of Financial Institutions;

• (b) the Financial Services Regulatory Authority of Ontario;

• (c) Retraite Québec;

• (d) the Superintendent of Pensions, Province of Nova Scotia;

• (e) the Superintendent of Pensions, Province of New Brunswick;

• (f) the Office of the Superintendent - Pension Commission, Province of Manitoba;

• (g) the Superintendent of Pensions, Province of British Columbia;

• (h) the Superintendent of Pensions, Province of Saskatchewan;

• (i) the Superintendent of Pensions, Province of Alberta; and

• (j) the Superintendent of Pensions, Province of Newfoundland and Labrador.

(3) The administrator of a registered pension plan shall, within 60 days after the final distribution of property held in connection with the plan, notify the Minister in writing of the date of the distribution and the method of settlement.