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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1086r3
Disposition versions
1086R3. Every person must file an information return in prescribed form if the person pays
(a) an amount that, pursuant to section 929 of the Act, must be included in computing a taxpayer’s income for a taxation year;
(b) an amount that is an eligible amount within the meaning of the first paragraph of section 935.1 of the Act; or
(c) an amount that is an eligible amount within the meaning of the first paragraph of section 935.12 of the Act.
Where an amount in respect of a plan to which section 914 of the Act applies must be included in computing a taxpayer’s income for a taxation year, or where an annuitant is deemed, under the first paragraph of section 915.2 of the Act, to have received an amount as a benefit out of or under a registered retirement savings plan and the amount of which must be included in computing the annuitant’s income for a taxation year pursuant to section 929 of the Act, the issuer of such plan must file an information return in prescribed form.
Where, in a taxation year, any of sections 928, 932 and 933 of the Act applies in respect of a trust governed by a registered retirement savings plan, the trustee of that plan must file an information return in prescribed form.
Where a payment or transfer of property of a registered retirement savings plan under which a taxpayer is the annuitant is made to another registered retirement savings plan or to a registered retirement income fund under which the spouse or former spouse of the transferor is the annuitant and section 913 of the Act applies in respect of the payment or transfer, the issuer of the plan from which the payment or transfer is made must file an information return in prescribed form in respect of the payment or transfer.
In this section, “issuer” has the meaning assigned by paragraph c of section 905.1 of the Act and “annuitant” has the meaning assigned by paragraph b of that section.
1086R3. Every person must file an information return in prescribed form if the person pays
(a) an amount that, pursuant to section 929 of the Act, must be included in computing a taxpayer’s income for a taxation year;
(b) an amount that is an eligible amount within the meaning of the first paragraph of section 935.1 of the Act; or
(c) an amount that is an eligible amount within the meaning of the first paragraph of section 935.12 of the Act.
Where an amount in respect of a plan to which section 914 of the Act applies must be included in computing a taxpayer’s income for a taxation year, or where an annuitant is deemed, under the first paragraph of section 915.2 of the Act, to have received an amount as a benefit out of or under a registered retirement savings plan and the amount of which must be included in computing the annuitant’s income for a taxation year pursuant to section 929 of the Act, the issuer of such plan must file an information return in prescribed form.
Where, in a taxation year, any of sections 926, 928, 932 and 933 of the Act applies in respect of a trust governed by a registered retirement savings plan, the trustee of that plan must file an information return in prescribed form.
Where a payment or transfer of property of a registered retirement savings plan under which a taxpayer is the annuitant is made to another registered retirement savings plan or to a registered retirement income fund under which the spouse or former spouse of the transferor is the annuitant and section 913 of the Act applies in respect of the payment or transfer, the issuer of the plan from which the payment or transfer is made must file an information return in prescribed form in respect of the payment or transfer.
In this section, “issuer” has the meaning assigned by paragraph c of section 905.1 of the Act and “annuitant” has the meaning assigned by paragraph b of that section.
