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Income Tax Regulations

Version of section 8407 from 2004-08-31 to 2007-05-30:


 Where

  • (a) an individual who has withdrawn an amount from a registered retirement savings plan under which the individual was the annuitant (within the meaning assigned by paragraph 146(1)(a) of the Act) at the time of the withdrawal provides the issuer (within the meaning assigned by paragraph 146(1)(c.1) of the Act) of the plan, in the calendar year in which the amount was withdrawn or in either of the 2 immediately following calendar years, with the prescribed form referred to in subparagraph 8307(3)(a)(ii) accompanied by a request that the issuer complete the form in respect of the withdrawal, and

  • (b) the issuer has not, at the time of receipt of the request, forwarded to the individual 2 copies of the information return required by subsection 214(1) to be made by the issuer in respect of the withdrawal, and does not, within 30 days after receipt of the request, forward to the individual 2 copies of that return,

the issuer shall, within 30 days after receipt of the request, complete those portions of the form that the form indicates are required to be completed by the issuer in respect of the withdrawal and return the form to the individual.

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