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Income Tax Regulations

Version of section 8512 from 2007-05-31 to 2024-02-06:

  •  (1) For the purpose of subsection 147.1(2) of the Act, an application for registration of a pension plan shall be made by sending the following documents by registered mail to the Commissioner of Revenue at Ottawa:

    • (a) an application in prescribed form containing prescribed information;

    • (b) certified copies of the plan text and any other documents that contain terms of the plan;

    • (c) certified copies of all trust deeds, insurance contracts and other documents that relate to the funding of benefits under the plan;

    • (d) certified copies of all agreements that relate to the plan; and

    • (e) certified copies of all resolutions and by-laws that relate to the documents referred to in paragraphs (b) to (d).

  • (2) Where an amendment is made to a registered pension plan, to the arrangement for funding benefits under the plan or to a document that has been filed with the Minister in respect of the plan, within 60 days after the day on which the amendment is made, the plan administrator shall send to the Commissioner of Revenue at Ottawa

    • (a) a prescribed form containing prescribed information; and

    • (b) certified copies of all documents that relate to the amendment.

  • (3) For the purpose of subsection 147.1(4) of the Act, an application for the acceptance of an amendment to a registered pension plan is made in prescribed manner if the documents that are required by subsection (2) are sent by registered mail to the Commissioner of Revenue at Ottawa.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/92-51, s. 7
  • SOR/2007-116, s. 17

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