Income Tax Regulations (C.R.C., c. 945)

Regulations are current to 2013-04-29 and last amended on 2013-02-14. Previous Versions

208. [Repealed, SOR/2010-93, s. 2]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/83-866, s. 4;
  • SOR/88-165, s. 31(F);
  • SOR/2010-93, s. 2.
Previous Version

Distribution of Taxpayers Portions of Returns

  • 209. (1) A person who is required by section 200, 201, 202, 204, 212, 214, 215, 217 or 218, subsection 223(2) or section 228, 229, 230, 232, 233 or 234 to make an information return shall forward to each taxpayer to whom the return relates two copies of the portion of the return that relates to that taxpayer.

  • (2) The copies referred to in subsection (1) shall be sent to the taxpayer at his last known address or delivered to him in person, on or before the date the return is required to be filed with the Minister.

  • (3) A person may send a document, as required under subsection (1), in an electronic format if the person has received the express consent of the taxpayer, and in that case, the person shall send a single copy to the taxpayer, on or before the date on which the return referred to in subsection (1) is to be filed with the Minister.

  • (4) In subsection (3), “express consent” means consent given in writing or in an electronic format.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. SOR/85-160, s. 1;
  • SOR/87-512, s. 1;
  • SOR/89-519, s. 1;
  • SOR/92-455, s. 1;
  • SOR/93-527, s. 3;
  • SOR/2003-5, s. 4;
  • 2009, c. 2, s. 85;
  • SOR/2010-93, s. 3.
Previous Version

Tax Deduction Information

210. Every person who makes a payment described in section 153 of the Act, or who pays or credits, or is deemed by any of Part I, XIII and XIII.2 of the Act to have paid or credited, an amount described in that section, Part XIII or XIII.2 of the Act, shall, on demand by registered letter from the Minister, make an information return in prescribed form containing the information required in the return and shall file the return with the Minister within such reasonable time as is stipulated in the registered letter.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/88-165, s. 31(F);
  • SOR/2011-188, s. 3.
Previous Version

Accrued Bond Interest

  • 211. (1) Every financial company making a payment in respect of accrued interest by virtue of redemption, assignment or other transfer of a bond, debenture or similar security (other than an income bond, an income debenture or an investment contract in respect of which subsection 201(4) applies) shall make an information return in prescribed form.

  • (2) The return referred to in subsection (1) shall be forwarded to the Minister on or before the 15th day of the month following the month in which the payment referred to in subsection (1) is made.

  • (3) For the purposes of this section, a financial company includes a bank, an investment dealer, a stockbroker, a trust company and an insurance company.

  • (4) The provisions of subsection (1) do not apply to a payment made by one financial company to another financial company.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/88-165, s. 31(F);
  • SOR/91-123, s. 2;
  • SOR/94-686, s. 52(F).