Income Tax Regulations

202 (1) Every person resident in Canada who pays or credits, or is deemed by Part I or Part XIII of the Act to pay or credit, to a non-resident person an amount as, on account or in lieu of payment of, or in satisfaction of,

• (a) a management or administration fee or charge,

• (b) interest,

• (c) income of or from an estate or trust,

• (d) rent, royalty or a similar payment referred to in paragraph 212(1)(d) of the Act, including any payment described in any of subparagraphs 212(1)(d)(i) to (viii) of the Act,

• (e) a timber royalty as described in paragraph 212(1)(e) of the Act,

• (f) [Repealed, SOR/2003-5, s. 2]

• (g) a dividend, including a patronage dividend as described in paragraph 212(1) (g) of the Act, or

• (h) a payment for a right in or to the use of

  • (i) a motion picture film, or

  • (ii) a film or video tape for use in connection with television,

• (i) [Repealed, SOR/88-165, s. 1]

shall, in addition to any other return required by the Act or these Regulations, make an information return in prescribed form in respect of such amount.

(2) Every person resident in Canada who pays or credits, or is deemed by Part I or Part XIII of the Act to pay or credit, to a non-resident person an amount as, on account or in lieu of payment of, or in satisfaction of,

• (a) a payment of a superannuation or pension benefit,

• (b) a payment of any allowance or benefit described in any of subparagraphs 56(1)(a)(ii) to (vi) of the Act,

• (c) a payment by a trustee under a registered supplementary unemployment benefit plan,

• (d) a payment out of or under a registered retirement savings plan or a plan referred to in subsection 146(12) of the Act as an amended plan,

• (e) a payment under a deferred profit sharing plan or a plan referred to in subsection 147(15) of the Act as a revoked plan,

• (f) a payment under an income-averaging annuity contract, any proceeds of the surrender, cancellation, redemption, sale or other disposition of an income-averaging annuity contract, or any amount deemed by subsection 61.1(1) of the Act to have been received by the non-resident person as proceeds of the disposition of an income-averaging annuity contract,

• (g) an annuity payment not described in any other paragraph of this subsection or subsection (1),

• (h) a payment or a portion thereof, to which paragraph 212(1)(p) of the Act applies, out of or under a fund, plan, or trust that was on December 31, 1985 a registered home ownership savings plan (within the meaning assigned by paragraph 146.2(1)(h) of the Act as it read in its application to the 1985 taxation year),

• (i) a payment out of or under a registered retirement income fund,

• (j) a payment that is or that would be, if paragraph 212(1)(r) of the Act were read without reference to subparagraph 212(1)(r)(ii), a payment described in that paragraph in respect of a registered education savings plan,

• (k) a grant under a program prescribed for the purposes of paragraph 212(1)(s) of the Act,

• (l) a payment described in paragraph 212(1)(j) of the Act in respect of a retirement compensation arrangement, or

• (m) a payment described in paragraph 212(1)(v) of the Act,

shall, in addition to any other return required by the Act or these Regulations, make an information return in prescribed form in respect of such amount.

(2.1) Every person resident in Canada who pays an amount to a non-resident person from a NISA Fund No. 2 shall, in addition to any other return required by the Act or these Regulations, make an information return in prescribed form in respect of the amount.

(3) Every person who is paid or credited with an amount referred to in subsection (1), (2) or (2.1) for or on behalf of a non-resident person shall make an information return in prescribed form in respect of the amount.

(4) A non-resident person who is deemed, under subsection 212(13) of the Act, to be a person resident in Canada for the purposes of section 212 of the Act shall be deemed, in the same circumstances, to be a person resident in Canada for the purposes of subsections (1) and (2).

(5) A partnership that is deemed, under paragraph 212(13.1)(a) of the Act, to be a person resident in Canada for the purposes of Part XIII of the Act shall be deemed, in the same circumstances, to be a person resident in Canada for the purposes of subsections (1) and (2).

(6) A non-resident person who is deemed, under subsection 212(13.2) of the Act, to be a person resident in Canada for the purposes of Part XIII of the Act shall be deemed, in the same circumstances, to be a person resident in Canada for the purposes of subsections (1) and (2).

(7) Subject to subsection (8), an information return required under this section shall be filed on or before March 31 and shall be in respect of the preceding calendar year.

(8) Where an amount referred to in subsection (1) or (2) is income of or from an estate or trust, the information return required under this section in respect thereof shall be filed within 90 days from the end of the taxation year of the estate or trust in which the amount was paid or credited and shall be in respect of that taxation year.