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

Section 1086r26 Disposition versions

2012-09-01

1086R26. Where the principal filming or taping work of a property that is a certified feature film, a certified production, a certified Québec film or a Québec film production, within the meaning assigned to those expressions by the first paragraph of section 130R3, has occurred during a year or has been completed not later than 60 days after the end of the year, the producer of the property, the corporation producing it or the mandatary of the producer or of the corporation must file an information return in prescribed form in respect of any person or partnership that is the owner of a share in the property at the end of the year.

s. 1086R8.2; O.C. 2727-84, s. 26; O.C. 1076-88, s. 29; O.C. 1471-91, s. 33; O.C. 1539-93, s. 47; O.C. 473-95, s. 48; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.