Income Tax Regulations

213 An administrator of a PRPP must file with the Minister an information return for each calendar year in prescribed form in respect of the PRPP

• (a) if an agreement concerning annual information returns has been entered into by the Minister and an authority responsible for the supervision of the PRPP under the Pooled Registered Pension Plans Act or a similar law of a province, on or before the day on which an information return required by that authority is to be filed for the calendar year; and

• (b) in any other case, on or before May 1 of the following calendar year.