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Income Tax Regulations

Version of section 208 from 2004-08-31 to 2010-05-11:

 Every person who carries on a business referred to in paragraph 61(4)(b) of the Act shall make an information return in prescribed form in respect of

  • (a) any amount paid by that person to a resident of Canada as, on account or in lieu of payment of, or in satisfaction of, proceeds of the surrender, cancellation, redemption, sale or other disposition of an income-averaging annuity contract; or

  • (b) any amount deemed by subsection 61.1(1) of the Act to have been received by an individual resident in Canada as proceeds of the disposition of an income-averaging annuity contract that was made with that person.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/83-866, s. 4
  • SOR/88-165, s. 31(F)

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