Income Tax Act — I-3.3 150
n employee life and health trust; (m) is a trust described under paragraph 81(1)(g.3); (n) is a trust under or governed by (i) a deferred profit sharing plan, (ii) a pooled registered pension plan, (iii) a registered disability savings plan, (iv) a registered education savings plan, (v) a registered pension plan, (vi) a registered retirement income fund, (vii) a registered retirement savings plan, (viii) a tax-free savings account, (ix) an employee profit sharing plan, (x) a registered supplementary unemployment benefit plan, (xi) a first home savings account, or (xii) a retirement compensation arrangement the primary purpose of which is to provide annual or more frequent periodic retirement benefits to supplement the benefits provided out of or under one or more registered pension plans, registered retirement savings plans, deferred profit sharing plans or pooled registered pension plans; (o) is a cemetery care trust or a trust governed by an eligible funeral arrangement; (p) is an eligible trust , as defined in subsection 135.2(1); (q) is established for the purpose of complying with a statute of Canada or a province and the person or persons acting as trustee of the trust hold the property in trust for a specified purpose; or (r) is an employee ownership trust. (1.3) [Repealed, 2026, c. 3, s. 71] Solicitor-client privilege (1.4) For greater certainty, subsections (1.1) and (1.2) do not require the disclosure of information that is subject to solicitor-client privilege. Demands for returns (2) Every person, whether or not the person is liable to pay tax under this Part for a taxation year and whether or not a return has been filed under subsection (1) or (3), shall, on demand sent by the Minister, file, within such reasonable time stipulated in the demand, with the Minister in prescribed form and containing prescribed information a return of the income for the taxation year designated in the demand. Trustees, etc. (3) Every trustee in bankruptcy, assignee, liquidator, curator, receiver, trustee or committee and every agent or other person administering, managing, winding up, controlling or otherwise dealing with the property, business, estate or income of a person who has not filed a return for a taxation year as required by this section shall file a return in prescribed form of that person’s income for that year. Death of partner or proprietor (4) Where (a) subsection 34.1(9) or 34.2(8) applies in computing an individual’s income for a taxation year from a business, or (b) an individual who carries on a business in a taxation year dies in the year and after the end of a fiscal period of the business that ends in the year, another fiscal period of the business (in this subsection referred to as the “short period”) ends in the year because of the individual’s death, and the individual’s legal representative elects that this subsection apply, the individual’s income from businesses for short periods, if any, shall not be included in computing the individual’s income for the year and the individual’s legal representative shall file an additional return of income for the year in respect of the individual as if the return were filed in respect of another person and shall pay the tax payable under this Part by that other person for the year computed as if (c) the other person’s only income for the year were the amount determined by the formula A + B - C where A is the total of all amounts each of which is the individual’s income from a business for a short fiscal period, B is the total of all amounts each of which is an amount deducted under subsection 34.2(8) in computing the individual’s income for the taxation year in which the individual dies, and C is the total of all amounts each of which is an amount included under subsection 34.1(9) in computing the individual’s income for the taxation year in which the individual dies, and (d) subject to sections 114.2 and 118.93, that other person were entitled to the deductions to which