PART X.2 — Tax in Respect of Registered Investments

Publication

Not yet annotated · Text current to 2026-06-21 · section last amended 2023-06-22

Current text

Each year the Minister shall make available to the public, in such a manner as the Minister deems appropriate, the names of all registered investments as of December 31 of the preceding year.

Source: Justice Laws Website. Not an official version.

Historic text

Immediately preceding version, in force from 2004-08-31 to 2023-06-21:

Show the text in force 2004-08-31 to 2023-06-21

Publication of list in Canada Gazette

204.5 Each year the Minister shall cause to be published in the Canada Gazette a list of all registered investments as of December 31 of the preceding year.

[NOTE: Application provisions are not included in the consolidated text
see relevant amending Acts and regulations.]
1980-81-82-83, c. 48, s. 94

This version on Justice Laws

Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 204.5 links to the one before it.

Enacting and amending legislation

R.S., 1985, c. 1 (5th Supp.), s. 204.5
2023, c. 26, s. 59

Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.

Cross-references

No other section of the Act refers to this section, and it refers to no other section.

References are generated from the statutory text and list other sections of the Act only.

Citation

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 204.5.