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Income Tax Regulations

Version of section 216 from 2021-06-29 to 2023-11-14:

  •  (1) In this section, designated entity means

    • (a) an administrator of a registered pension plan;

    • (b) an administrator of a pooled registered pension plan;

    • (c) an issuer of a registered retirement savings plan;

    • (d) a carrier of a registered retirement income fund; and

    • (e) a trustee of a deferred profit sharing plan.

  • (2) A designated entity that transfers an amount to acquire an advanced life deferred annuity for an individual shall make an information return in prescribed form in respect of the year in which the transfer was made.

  • (3) A licensed annuities provider shall make an information return in prescribed form in respect of a year in which

    • (a) a payment is made that is required by section 146.5 of the Act to be included in computing the income of a taxpayer; or

    • (b) a refund described in paragraph (g) of the definition advanced life deferred annuity in subsection 146.5(1) of the Act was received by a taxpayer.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/81-936, s. 3(F)
  • SOR/86-1092, s. 2
  • SOR/94-686, s. 81(F)
  • 2011, c. 24, s. 78
  • 2021, c. 23, s. 83

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