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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1086r4
Disposition versions
1086R4. Every carrier of a registered retirement income fund must file an information return in prescribed form
(a) in respect of an amount that the annuitant is deemed to have received under the first paragraph of section 961.17.1 of the Act during a taxation year;
(b) in respect of an amount that the beneficiary pays out of that fund or under that fund and in respect of which
i. a portion of the amount must be included in computing the income of a taxpayer under the first paragraph of section 961.17 of the Act, or
ii. subparagraph b of the second paragraph of section 961.17 of the Act applies in respect of the amount;
(c) where, for a taxation year, a taxpayer who is a annuitant under the fund is required to include an amount in computing the taxpayer’s income in accordance with section 961.18 or 961.19 of the Act or may be allowed pursuant to section 961.21 of the Act to deduct an amount in computing the taxpayer’s income; and
(d) where, for a taxation year, a taxpayer is required to include an amount in computing the taxpayer’s income in accordance with section 961.9 of the Act.
In this section, “carrier” has the meaning assigned by paragraph b of section 961.1.5 of the Act and “annuitant” has the meaning assigned by paragraph d of that section.
1086R4. Every trustee of a trust governed by a registered retirement income fund must file an information return in prescribed form
(a) in respect of an amount that the beneficiary is deemed to have received under the first paragraph of section 961.17.1 of the Act during a taxation year;
(b) in respect of an amount that the beneficiary pays out of that fund or under that fund and in respect of which
i. a portion of the amount must be included in computing the income of a taxpayer under the first paragraph of section 961.17 of the Act, or
ii. subparagraph b of the second paragraph of section 961.17 of the Act applies in respect of the amount;
(c) where, for a taxation year, a taxpayer who is a beneficiary under the fund is required to include an amount in computing the taxpayer’s income in accordance with section 961.18 or 961.19 of the Act or may be allowed pursuant to section 961.20 or 961.21 of the Act to deduct an amount in computing the taxpayer’s income; and
(d) where, for a taxation year, a taxpayer is required to include an amount in computing the taxpayer’s income in accordance with section 961.9 of the Act.
