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Income Tax Regulations (C.R.C., c. 945)

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Regulations are current to 2019-08-28 and last amended on 2019-06-25. Previous Versions

PART IIInformation Returns (continued)

Security Transactions (continued)

 [Repealed, SOR/2011-188, s. 5]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/89-519, s. 2
  • SOR/92-51, s. 8
  • SOR/2000-248, s. 1
  • SOR/2001-295, s. 1(E)
  • SOR/2003-5, s. 10
  • SOR/2011-188, s. 5

Worker’s Compensation

  •  (1) Every person who pays an amount in respect of compensation described in subparagraph 110(1)(f)(ii) of the Act shall make an information return in prescribed form in respect of that payment.

  • (2) Where a worker’s compensation board, or a similar body, adjudicates a claim for compensation described in subparagraph 110(1)(f)(ii) of the Act and stipulates the amount of the award, that board or body shall make an information return in prescribed form in respect of the amount of the award.

  • (3) A return required under this section must be filed on or before the last day of February of each year and shall be in respect of

    • (a) the preceding calendar year, if the return is required under subsection (1); and

    • (b) the amount of the award that pertains to the preceding calendar year, if the return is required under subsection (2).

  • (4) Subsections (1) and (2) are not applicable in respect of a payment or an award in respect of

    • (a) medical expenses incurred by or on behalf of the employee;

    • (b) funeral expenses in respect of the employee;

    • (c) legal expenses in respect of the employee;

    • (d) job training or counselling of the employee; or

    • (e) the death of the employee, other than periodic payments made after the death of the employee.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/92-455, s. 2

Social Assistance

  •  (1) Every person who makes a payment described in paragraph 56(1)(u) of the Act shall make an information return in prescribed form in respect of the payment.

  • (2) Subsection (1) is not applicable in respect of a payment that

    • (a) is in respect of medical expenses incurred by or on behalf of the payee;

    • (b) is in respect of child care expenses, as defined in subsection 63(3) of the Act, incurred by or on behalf of the payee or a person related to the payee;

    • (c) is in respect of funeral expenses in respect of a person related to the payee;

    • (d) is in respect of legal expenses incurred by or on behalf of the payee or a person related to the payee;

    • (e) is in respect of job training or counselling of the payee or a person related to the payee;

    • (f) is paid in a particular year as a part of a series of payments, the total of which in the particular year does not exceed $500; or

    • (g) is not a part of a series of payments.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/92-455, s. 2
  • SOR/2010-93, s. 7

Farm Support Payments

  •  (1) Every government, municipality or municipal or other public body (in sections 235 and 236 referred to as the “government payer”) or producer organization or association that makes a payment of an amount that is a farm support payment (other than an amount paid out of a net income stabilization account) to a person or partnership shall make an information return in prescribed form in respect of the amount.

  • (2) For the purposes of subsection (1) farm support payment includes

    • (a) a payment that is computed with respect to an area of farm land;

    • (b) a payment that is made in respect of a unit of farm commodity grown or disposed of or a farm animal raised or disposed of; and

    • (c) a rebate of, or compensation for, all or a portion of

      • (i) a cost or capital cost incurred in respect of farming, or

      • (ii) unsowed or unplanted land or crops, or destroyed crops, farm animals or other farm output.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/93-527, s. 4
  • SOR/94-686, s. 78(F)

Identifier Information

 Every corporation or trust for which an information return is required to be made under these Regulations by a government payer or by a producer organization or association shall provide its legal name, address and income tax identification number to the government payer or the producer organization or association, as the case may be.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/93-527, s. 4
  • SOR/94-686, s. 79(F)

 Every person who is a member of a partnership for which an information return is required to be made under these Regulations by a government payer or by a producer organization or association shall provide the government payer or the producer organization or association, as the case may be, with the following information:

  • (a) the person’s legal name, address and Social Insurance Number, or, where the person is a trust or is not an individual, the person’s income tax identification number; and

  • (b) the partnership’s name and business address.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/93-527, s. 4
  • SOR/94-686, s. 78(F)

Contract for Goods and Services

  •  (1) The definitions in this subsection apply in this section.

    federal body

    federal body means a department or a Crown corporation, within the meaning of section 2 of the Financial Administration Act. (organisme fédéral)

    payee

    payee means a person or partnership to whom an amount is paid or credited in respect of goods for sale or lease, or services rendered, by or on behalf of the person or the partnership. (bénéficiaire)

  • (2) A federal body that pays or credits an amount to a payee shall file an information return in prescribed form in respect of the amount on or before March 31 in each year in respect of the preceding calendar year.

  • (3) Subsection (2) does not apply in respect of an amount

    • (a) all or substantially all of which is paid or credited in the year in respect of goods for sale or lease by the payee;

    • (b) to which section 212 of the Act applies;

    • (c) that is not required to be included in computing the income of the payee, if the payee is an employee of the federal body;

    • (d) that is paid or credited in respect of services rendered outside Canada by a payee who was not resident in Canada during the period in which the services were rendered; or

    • (e) that is paid or credited in respect of a program administered under the Witness Protection Program Act or any other similar program.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/99-21, s. 1
  • SOR/2003-5, s. 11

Reporting of Payments in Respect of Construction Activities

  •  (1) In this section, construction activities includes the erection, excavation, installation, alteration, modification, repair, improvement, demolition, destruction, dismantling or removal of all or any part of a building, structure, surface or sub-surface construction, or any similar property.

  • (2) Every person or partnership that pays or credits, in a reporting period, an amount in respect of goods or services rendered on their behalf in the course of construction activities shall make an information return in the prescribed form in respect of that amount, if the person’s or partnership’s business income for that reporting period is derived primarily from those activities.

  • (3) The reporting period may be either on a calendar year basis or a fiscal period basis. Once a period is chosen, it cannot be changed for subsequent years, unless the Minister authorizes it.

  • (4) The return shall be filed within six months after the end of the reporting period to which it pertains.

  • (5) Subsection (2) does not apply in respect of an amount

    • (a) all of which is paid or credited in the reporting period in respect of goods for sale or lease by the person or partnership;

    • (b) to which section 212 of the Act applies; or

    • (c) that is paid or credited in respect of services rendered outside Canada by a person or partnership who was not resident in Canada during the period in which the services were rendered.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/2000-9, s. 1
  • SOR/2003-5, s. 11
 
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