Government of Canada / Gouvernement du Canada
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Income Tax Regulations

Version of section 213 from 2004-08-31 to 2010-04-28:

  •  (1) Every corporation engaged in the distribution or generation of electrical energy, gas or steam shall make an information return in prescribed form in respect of each taxation year of the corporation.

  • (2) The return required under this section shall be filed within six months from the end of the taxation year in respect of which the return is made.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/88-165, s. 31(F)
  • SOR/94-686, s. 79(F)

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