Income Tax Regulations

8409 (1) The administrator of a registered pension plan that is administered under the supervision of a government regulator shall file an information return for a fiscal period of the plan in prescribed form and containing prescribed information

• (a) where an agreement concerning annual information returns has been entered into by the Minister and the regulator, as identified in subsection (2),

  • (i) in the case of the agreement with the Pension Commission of Ontario, with the Taxation Data Centre of the Ministry of Finance of Ontario, and

  • (ii) in any other case, with that regulator,

  on or before the day that an information return required by that regulator is to be filed for the fiscal period; and

• (b) in any other case, with the Minister on or before the day that is 180 days after the end of the fiscal period.

(2) For the purposes of paragraph (1)(a), the following government regulators have entered into an agreement concerning annual information returns with the Minister:

• (a) the Pension Commission of Ontario, Province of Ontario;

• (b) the Superintendent of Pensions, Province of Nova Scotia;

• (c) the Superintendent of Pensions, Province of New Brunswick;

• (d) the Superintendent of Pensions, Province of Manitoba; and

• (e) the Superintendent of Pensions, Province of British Columbia.

(3) The administrator of a registered pension plan shall, within 60 days after the final distribution of property held in connection with the plan, notify the Minister in writing of the date of the distribution and the method of settlement.