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Income Tax Regulations

Version of section 213 from 2012-12-14 to 2024-05-28:


 An administrator of a PRPP must file with the Minister an information return for each calendar year in prescribed form in respect of the PRPP

  • (a) if an agreement concerning annual information returns has been entered into by the Minister and an authority responsible for the supervision of the PRPP under the Pooled Registered Pension Plans Act or a similar law of a province, on or before the day on which an information return required by that authority is to be filed for the calendar year; and

  • (b) in any other case, on or before May 1 of the following calendar year.

  • [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)
  • SOR/2010-93, s. 4
  • 2012, c. 31, s. 59

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