Income Tax Regulations

221 (1) In this section, reporting person means

• (a) a mutual fund corporation;

• (b) an investment corporation;

• (c) a mutual fund trust;

• (d) a pooled fund trust (within the meaning assigned by subsection 5000(7));

• (e) a resource property trust (within the meaning assigned by subsection 5000(7));

• (f) a trust that would be a mutual fund trust if Part XLVIII were read without reference to paragraph 4801(b);

• (g) a trust described in paragraph 65(1)(c) of the Income Tax Application Rules;

• (h) a small business investment trust (within the meaning assigned by subsection 5103(1)); or

• (i) a trust described in paragraph 149(1)(o.4) of the Act.

(2) Where in any taxation year a reporting person (other than a registered investment) claims that a share of its capital stock issued by it, or an interest as a beneficiary under it, is a qualified investment under section 146, 146.1, 146.3 or 204 of the Act, the reporting person shall, in respect of the year and within 90 days after the end of the year, make an information return in prescribed form.

(3) Where in any taxation year a reporting person (other than a registered investment) claims that a share of its capital stock issued by it, or that an interest of a beneficiary under it, is not foreign property for the purpose of section 206 of the Act, the reporting person shall, in respect of the year and within 90 days after the end of the year, make an information return in prescribed form.