I-3, r. 1 - Regulation respecting the Taxation Act

Section 1086r57.2 Disposition versions

2012-09-01

1086R57.2. A trust that is at any time in a taxation year a public trust must, on or before the day determined in the second paragraph, make public, in prescribed form, information in respect of the trust for the taxation year by posting that prescribed form, in a manner that is accessible to the general public, on the Internet website of CDS Innovations Inc. and notify the Minister in writing as to when the posting of the prescribed form has been made.

The day to which the first paragraph refers is

(a)  where the public trust is, at any time in the taxation year, a public investment trust, the 67th day after the end of the calendar year in which the taxation year ends; and

(b)  in all other cases, the 60th day after the end of the taxation year.

O.C. 1176-2010, s. 57.