PART XV.1 — Reporting of Electronic Funds Transfer

Filing of return

Not yet annotated · Text current to 2026-06-21 · section last amended 2014-06-19

Current text

An information return in respect of an electronic funds transfer that is required to be filed by a reporting entity under this Part shall be filed

(a)

not later than five working days after the day of the transfer; and

(b)

using electronic media, in the manner specified by the Minister, if the entity has the technical capabilities to do so.

Source: Justice Laws Website. Not an official version.

Historic text

This section has not been amended since it was enacted (2014, c. 20, s. 29), so there is no earlier version.

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 244.6 links to the one before it.

Enacting and amending legislation

2014, c. 20, s. 29

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. 244.6.