215 (1) In this section, annuitant and carrier have the meanings assigned by subsection 146.3(1) of the Act.
(2) Every carrier of a registered retirement income fund who pays out of or under it an amount any portion of which is required under subsection 146.3(5) of the Act to be included in computing the income of a taxpayer shall make an information return in prescribed form in respect of the amount.
(3) Where subsection 146.3(4), (7), (8) or (10) of the Act applies in respect of any transaction or event with respect to property of a registered retirement income fund, the carrier of the fund shall make an information return in prescribed form in respect of the transaction or event.
(4) Where an amount is deemed under subsection 146.3(6) or (12) of the Act to be received by an annuitant out of or under a registered retirement income fund, the carrier of the fund shall make an information return in prescribed form in respect of the amount.
(5) If a transfer of an amount to which paragraph 146.3(14)(b) of the Act applies is made, the carrier of the fund from which the transfer is made shall make an information return in prescribed form in respect of the transfer.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/84-948, s. 1
- SOR/84-967, s. 1
- SOR/88-165, s. 31(F)
- SOR/2003-5, s. 6
- Date modified: