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

Section 1086r18
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1086R18. Any broker or any qualified mutual fund referred to in section 965.56 of the Act with which an individual has made an arrangement that is an SME growth stock plan must file an information return in prescribed form for any year during which the plan is in force.
s. 1086R8.1.0.1; O.C. 1149-2006, s. 60; O.C. 134-2009, s. 1.
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