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

Full text
1086R16. Every person who pays an amount that, pursuant to section 694.0.0.1 of the Act, must be included in computing a taxpayer’s taxable income for a taxation year, must file an information return in prescribed form.
s. 1086R8.0.1; O.C. 1116-2007, s. 44; O.C. 134-2009, s. 1.