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

• 234. (1) Every government, municipality or municipal or other public body (in sections 235 and 236 referred to as the “government payer”) or producer organization or association that makes a payment of an amount that is a farm support payment (other than an amount paid out of a net income stabilization account) to a person or partnership shall make an information return in prescribed form in respect of the amount.

• (2) For the purposes of subsection (1) “farm support payment” includes

  • (a) a payment that is computed with respect to an area of farm land;

  • (b) a payment that is made in respect of a unit of farm commodity grown or disposed of or a farm animal raised or disposed of; and

  • (c) a rebate of, or compensation for, all or a portion of

    • (i) a cost or capital cost incurred in respect of farming, or

    • (ii) unsowed or unplanted land or crops, or destroyed crops, farm animals or other farm output.

235. Every corporation or trust for which an information return is required to be made under these Regulations by a government payer or by a producer organization or association shall provide its legal name, address and income tax identification number to the government payer or the producer organization or association, as the case may be.

236. Every person who is a member of a partnership for which an information return is required to be made under these Regulations by a government payer or by a producer organization or association shall provide the government payer or the producer organization or association, as the case may be, with the following information:

• (a) the person’s legal name, address and Social Insurance Number, or, where the person is a trust or is not an individual, the person’s income tax identification number; and

• (b) the partnership’s name and business address.

• 237. (1) The definitions in this subsection apply in this section.

  “federal body”

  “federal body” means a department or a Crown corporation, within the meaning of section 2 of the Financial Administration Act. (organisme fédéral)

  “payee”

  “payee” means a person or partnership to whom an amount is paid or credited in respect of goods for sale or lease, or services rendered, by or on behalf of the person or the partnership. (bénéficiaire)

• (2) A federal body that pays or credits an amount to a payee shall file an information return in prescribed form in respect of the amount on or before March 31 in each year in respect of the preceding calendar year.

• (3) Subsection (2) does not apply in respect of an amount

  • (a) all or substantially all of which is paid or credited in the year in respect of goods for sale or lease by the payee;

  • (b) to which section 212 of the Act applies;

  • (c) that is not required to be included in computing the income of the payee, if the payee is an employee of the federal body;

  • (d) that is paid or credited in respect of services rendered outside Canada by a payee who was not resident in Canada during the period in which the services were rendered; or

  • (e) that is paid or credited in respect of a program administered under the Witness Protection Program Act or any other similar program.