Income Tax Regulations
Version of section 205 from 2019-01-01 to 2023-03-06:
205 (1) All returns required under this Part shall be filed with the Minister without notice or demand and, unless otherwise specifically provided, on or before the last day of February in each year and shall be in respect of the preceding calendar year.
(2) Where a person who is required to make a return under this Part discontinues his business or activity, the return shall be filed within 30 days of the day of the discontinuance of the business or activity and shall be in respect of any calendar year or a portion thereof prior to the discontinuance of the business or activity for which a return has not previously been filed.
(3) For the purpose of subsection 162(7.01) of the Act, the following types of information returns are prescribed:
Government Service Contract Payments T1204 International Electronic Funds Transfer Report International Exchange of Information on Financial Accounts Information Return (Part XVIII of the Act) Past Service Pension Adjustment (PSPA) Exempt from Certification T215 Pension Adjustment Reversal (PAR) T10 Pooled Registered Pension Plan (PRPP) Information Return Registered Retirement Savings Plan (RRSP) Contribution Information Return Statement of Amounts Paid or Credited to Non-residents of Canada NR4 Statement of Benefits T5007 Statement of Canada Pension Plan Benefits T4A(P) Statement of Contract Payments T5018 Statement of Distributions from a Retirement Compensation Arrangement (RCA) T4A-RCA Statement of Employee Profit Sharing Plan Allocations and Payments T4PS Statement of Employment Insurance and Other Benefits T4E Statement of Farm-support Payments AGR-1 Statement of Fees, Commissions, or Other Amounts Paid to Non-residents for Services Rendered in Canada T4A-NR Statement of Income from a Registered Retirement Income Fund T4RIF Statement of Investment Income T5 Statement of Old Age Security T4A(OAS) Statement of Pension, Retirement, Annuity and Other Income T4A Statement of Registered Retirement Savings Plan (RRSP) Income T4RSP Statement of Remuneration Paid T4 Statement of Securities Transactions T5008 Statement of Trust Income Allocations and Designations T3 Tax-free Savings Account (TFSA) Annual Information Return Tuition and Enrolment Certificate Universal Child Care Benefit Statement RC62
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/2013-199, s. 1
- SOR/2015-170, s. 2
- 2018, c. 27, s. 36
- Date modified: