Income Tax Regulations (C.R.C., c. 945)

Regulations are current to 2017-11-20 and last amended on 2017-07-01. Previous Versions

AMENDMENTS NOT IN FORCE

  • — 2017, c. 20, s. 31

      • 31 (1) Section 209 of the Income Tax RegulationsFootnote 1 is amended by adding the following after subsection (4):

        • (5) A person may provide a Statement of Remuneration Paid (T4) information return, as required under subsection (1), as a single document in an electronic format (instead of the two copies required under subsection (1)) to the taxpayer to whom the return relates, on or before the date on which the return is to be filed with the Minister, unless

          • (a) the specified criteria referred to in section 221.01 of the Act are not met;

          • (b) the taxpayer has requested that the information return be provided in paper format; or

          • (c) at the time the return is required to be issued,

            • (i) the taxpayer is on extended leave or is no longer an employee of the person, or

            • (ii) the taxpayer cannot reasonably be expected to have access to the information return in electronic format.

      • (2) Subsection (1) applies in respect of information returns that are required to be filed after 2017.

  • — 2017, c. 20, s. 33

      • 33 (1) Subsection 4802(2) of the Regulations is repealed.

      • (2) Subsection (1) applies to taxation years that begin after 2018.

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