Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada


Income Tax Regulations

Version of section 801 from 2009-11-19 to 2024-06-19:

 A taxpayer that is a registered non-resident insurer in a taxation year shall file a return for the taxation year in prescribed form with the Minister on or before its filing-due date for the taxation year.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/79-424, s. 1
  • SOR/88-165, s. 31(F)
  • SOR/90-661, s. 1
  • SOR/2009-302, ss. 5, 14

Date modified: