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

8406. (1) Where a person who is required to file an information return under section 8401 requires information from another person in order to determine an amount that is to be reported or to otherwise complete the return and makes a written request to the other person for the information, the other person shall provide the person with the information that is available to that other person,

• (a) where the information return is required to be filed in the calendar year in which the request is received, within 30 days after receipt of the request; or

• (b) in any other case, by January 31 of the year immediately following the calendar year in which the request is received.

(2) Where the administrator of a registered pension plan requires information from a person in order to determine a provisional PSPA of an individual under section 8303, 8304 or 8308 and makes a written request to the person for the information, the person shall, within 30 days after receipt of the request, provide the administrator with the information that is available to the person.

(3) Where the administrator of a registered pension plan requires information from a person in order to complete an information return required to be filed under section 8409 and makes a written request to the person for the information, the person shall, within 30 days after receipt of the request, provide the administrator with the information that is available to that person.

(4) Where a person requires information from another person in order to determine a PAR under section 8304.1 in connection with an individual’s termination in a calendar year from a deferred profit sharing plan or from a benefit provision of a registered pension plan (other than information that the other person is required to provide to the person under subsection (5)) and makes a written request to the other person for the information, the other person shall provide the person with the information that is available to the other person on or before

• (a) if the request is received before December 17 of the year, the day that is 30 days after the day on which the request is received; and

• (b) in any other case, the later of the day that is 15 days after the day on which the request is received and January 15 of the year following the year.

(5) Where benefits provided to an individual under a registered pension plan (in this subsection referred to as the “importing plan”) as a consequence of a past service event result in a PA transfer amount in relation to the individual’s termination from a defined benefit provision of another registered pension plan (in this subsection referred to as the “exporting plan”),

• (a) the administrator of the importing plan shall, in writing on or before the day that is 30 days after the day on which the past service event occurred, notify the administrator of the exporting plan of the occurrence of the past service event and of its relevance in determining the individual’s PAR in connection with the individual’s termination from the defined benefit provision; and

• (b) the administrator of the importing plan shall notify the administrator of the exporting plan of the PA transfer amount in writing on or before the day that is 60 days after

  • (i) in the case of a certifiable past service event, the day on which the Minister issues a certification for the purposes of subsection 147.1(10) of the Act in respect of the past service event and the individual, and

  • (ii) in any other case, the day on which the past service event occurred.