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I-3, r. 1 - Regulation respecting the Taxation Act

Section 1086r2.1
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1086R2.1. An administrator of a pooled registered pension plan must file an information return in prescribed form for each calendar year in respect of the pooled registered pension plan on or before the day on which the information return required by section 213 of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) is to be filed.
In the first paragraph, “administrator” has the meaning assigned by section 965.0.19 of the Act.
O.C. 321-2017, s. 55.
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