Regulation 209

Table of Contents

Regulation 209 - Distribution of Taxpayers Portions of Returns
Subsection 209(2)
Administrative Policy(1)
Subsection 209(3)
Administrative Policy(2)
Subsection 209(4)
Administrative Policy(1)

Subsection 209(2)

Administrative Policy

22 January 2014 External T.I. 2013-0488891E5 - T-slips and Incorrect Address

After noting that "the taxpayer's privacy could be at risk in the situation where the information slip is sent to an address that is known to be...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Subsection 209(3)

Administrative Policy

18 October 2018 External T.I. 2018-0768931E5 - Electronic Info Slips (Follow-up 2017-073076)

Is the requirement in Regs. 209(3) and (4) for the financial institution (the “Issuer”) to obtain the express consent of the taxpayer (the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

21 March 2018 Internal T.I. 2017-0730761I7 - Electronic information slips

Can financial institutions provide their clients with electronic copies of information slips on a secure website, in addition to the paper copies,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Subsection 209(4)

Administrative Policy

6 November 2023 External T.I. 2022-0954001E5 - Meaning of “Express Consent” in Regulations 209(3)

Would there be considered to be express consent as per Regs. 209(3) and (4), where the taxpayer provides consent to the issuer over the phone or...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
express consent electronic format

Navigation