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

Section 1086r27.1
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1086R27.1. The Minister of Justice or the person or body with whom or which that Minister has entered into an agreement under section 103 of the Act to assist persons who are victims of criminal offences and to facilitate their recovery (chapter P-9.2.1), in relation to the application of Title III of that Act, or section 27.3 of the Act to promote good citizenship (chapter C-20) must file an information return in prescribed form, in respect of an income replacement indemnity the Minister, person or body determines.
S.Q. 2021, c. 13, s. 167.
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