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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1086r30
Disposition versions
1086R30. The Minister of Employment and Social Solidarity must file an information return in prescribed form in respect of the following amounts:
(a) a benefit the Minister of Employment and Social Solidarity pays under the Act respecting income security (chapter S-3.1.1), other than a benefit paid under Chapter III of that Act, a payment described in section 311.1R1, or an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act;
(b) a benefit the Minister pays under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), other than a benefit paid under Chapter III of Title II of that Act, an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act, or a payment described in section 311.1R1; and
(c) a benefit the Minister pays under the Individual and Family Assistance Act (chapter A-13.1.1), other than an amount described in subparagraphs a, b and f of the second paragraph of section 311.1 of the Act, or a payment described in section 311.1R1.
Every person, other than the person referred to in the first paragraph, who pays an amount described in section 311.1 of the Act to a particular person must file an information return in prescribed form in respect of the payment, except where
(a) in the case where the amount is paid as government assistance similar to last resort financial assistance paid under the Act respecting income support, employment assistance and social solidarity, the amount is an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act or is a payment described in section 311.1R1;
(b) in the case where the amount is paid as government assistance similar to last resort financial assistance paid under the Individual and Family Assistance Act, the amount is an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act or is a payment described in section 311.1R1; or
(c) in all other cases, the amount is
i. an amount paid in respect of child care expenses within the meaning that would be assigned by section 1029.8.67 of the Act if the definition of that expression were read with the words “neither prescribed nor” replaced by the word “not”, incurred by or on behalf of the particular person or a person related to the particular person,
ii. an amount paid in respect of the funeral expenses of a person related to the particular person,
iii. an amount paid in respect of judicial expenses incurred by or on behalf of the particular person or a person related to the particular person,
iv. an amount paid in respect of vocational training or counselling of the particular person or a person related to the particular person,
v. an amount paid in a particular year as a part of a series of payments, the total of which in the year does not exceed $500, or
vi. an amount paid that is not a part of a series of payments.
1086R30. The Minister of Employment and Social Solidarity must file an information return in prescribed form in respect of the following amounts:
(a) a benefit the Minister of Employment and Social Solidarity pays under the Act respecting income security (chapter S-3.1.1), other than a benefit paid under Chapter III of that Act, a payment described in section 311.1R1, or an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act;
(b) a benefit the Minister pays under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), other than a benefit paid under Chapter III of Title II of that Act, an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act, or a payment described in section 311.1R1; and
(c) a benefit the Minister pays under the Individual and Family Assistance Act (chapter A-13.1.1), other than an amount described in subparagraphs a, b, e and f of the second paragraph of section 311.1 of the Act, or a payment described in section 311.1R1.
Every person, other than the person referred to in the first paragraph, who pays an amount described in section 311.1 of the Act to a particular person must file an information return in prescribed form in respect of the payment, except where
(a) in the case where the amount is paid as government assistance similar to last resort financial assistance paid under the Act respecting income support, employment assistance and social solidarity, the amount is an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act or is a payment described in section 311.1R1;
(b) in the case where the amount is paid as government assistance similar to last resort financial assistance paid under the Individual and Family Assistance Act, the amount is an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act or is a payment described in section 311.1R1; or
(c) in all other cases, the amount is
i. an amount paid in respect of child care expenses within the meaning that would be assigned by section 1029.8.67 of the Act if the definition of that expression were read with the words “neither prescribed nor” replaced by the word “not”, incurred by or on behalf of the particular person or a person related to the particular person,
ii. an amount paid in respect of the funeral expenses of a person related to the particular person,
iii. an amount paid in respect of judicial expenses incurred by or on behalf of the particular person or a person related to the particular person,
iv. an amount paid in respect of vocational training or counselling of the particular person or a person related to the particular person,
v. an amount paid in a particular year as a part of a series of payments, the total of which in the year does not exceed $500, or
vi. an amount paid that is not a part of a series of payments.
1086R30. The Minister of Employment and Social Solidarity must file an information return in prescribed form in respect of the following amounts:
(a) a benefit the Minister of Employment and Social Solidarity pays under the Act respecting income security (chapter S-3.1.1), other than a benefit paid under Chapter III of that Act, a payment described in section 311.1R1, or an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act;
(b) a benefit the Minister pays under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), other than a benefit paid under Chapter III of Title II of that Act, an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act, or a payment described in section 311.1R1; and
(c) a benefit the Minister pays under the Individual and Family Assistance Act (chapter A-13.1.1), other than an amount described in subparagraphs a, b, e and f of the second paragraph of section 311.1 of the Act, or a payment described in section 311.1R1.
Every person, other than the person referred to in the first paragraph, who pays an amount described in section 311.1 of the Act to a particular person must file an information return in prescribed form in respect of the payment, except where
(a) in the case where the amount is paid as government assistance similar to last resort financial assistance paid under the Act respecting income support, employment assistance and social solidarity, the amount is an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act or is a payment described in section 311.1R1;
(b) in the case where the amount is paid as government assistance similar to last resort financial assistance paid under the Individual and Family Assistance Act, the amount is an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act or is a payment described in section 311.1R1; or
(c) in all other cases, the amount is
i. an amount paid in respect of child care expenses within the meaning that would be assigned by section 1029.8.67 of the Act if the definition of that expression were read with the words “neither prescribed nor” replaced by the word “not”, incurred by or on behalf of the particular person or a person related to the particular person,
ii. an amount paid in respect of the funeral expenses of a person related to the particular person,
iii. an amount paid in respect of judicial expenses incurred by or on behalf of the particular person or a person related to the particular person,
iv. an amount paid in respect of vocational training or counselling of the particular person or a person related to the particular person,
v. an amount paid in a particular year as a part of a series of payments, the total of which in the year does not exceed $500, or
vi. an amount paid that is not a part of a series of payments.
A person who pays an amount described in section 311.2 of the Act must file an information return in prescribed form in respect of that amount.
1086R30. The Minister of Employment and Social Solidarity must file an information return in prescribed form in respect of the following amounts:
(a) a benefit the Minister of Employment and Social Solidarity pays under the Act respecting income security (chapter S-3.1.1), other than a benefit paid under Chapter III of that Act, a payment described in section 311.1R1, or an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act;
(b) a benefit the Minister pays under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), other than a benefit paid under Chapter III of Title II of that Act, an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act, or a payment described in section 311.1R1; and
(c) a benefit the Minister pays under the Individual and Family Assistance Act (chapter A-13.1.1), other than an amount described in subparagraphs a, b, e and f of the second paragraph of section 311.1 of the Act, or a payment described in section 311.1R1.
Every person, other than the person referred to in the first paragraph, who pays an amount described in section 311.1 of the Act to a particular person must file an information return in prescribed form in respect of the payment, except where
(a) in the case where the amount is paid as government assistance similar to last resort financial assistance paid under the Act respecting income support, employment assistance and social solidarity, the amount is an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act or is a payment described in section 311.1R1;
(b) in the case where the amount is paid as government assistance similar to last resort financial assistance paid under the Individual and Family Assistance Act, the amount is an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act or is a payment described in section 311.1R1; or
(c) in all other cases, the amount is
i. an amount paid in respect of child care expenses within the meaning that would be assigned by section 1029.8.67 of the Act if the definition of that expression were read with the words “neither prescribed nor” replaced by the word “not”, incurred by or on behalf of the particular person or a person related to the particular person,
ii. an amount paid in respect of the funeral expenses of a person related to the particular person,
iii. an amount paid in respect of legal costs incurred by or on behalf of the particular person or a person related to the particular person,
iv. an amount paid in respect of vocational training or counselling of the particular person or a person related to the particular person,
v. an amount paid in a particular year as a part of a series of payments, the total of which in the year does not exceed $500, or
vi. an amount paid that is not a part of a series of payments.
A person who pays an amount described in section 311.2 of the Act must file an information return in prescribed form in respect of that amount.
1086R30. The Minister of Employment and Social Solidarity must file an information return in prescribed form in respect of the following amounts:
(a) a benefit the Minister of Employment and Social Solidarity pays under the Act respecting income security (chapter S-3.1.1), other than a benefit paid under Chapter III of that Act, a payment described in section 311.1R1, or an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act;
(b) a benefit the Minister pays under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), other than a benefit paid under Chapter III of Title II of that Act, an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act, or a payment described in section 311.1R1; and
(c) a benefit the Minister pays under the Individual and Family Assistance Act (chapter A-13.1.1), other than an amount described in subparagraphs a, b, e and f of the second paragraph of section 311.1 of the Act, or a payment described in section 311.1R1.
Every person, other than the person referred to in the first paragraph, who pays an amount described in section 311.1 of the Act to a particular person must file an information return in prescribed form in respect of the payment, except where
(a) in the case where the amount is paid as government assistance similar to last resort financial assistance paid under the Act respecting income support, employment assistance and social solidarity, the amount is an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act or is a payment described in section 311.1R1;
(b) in the case where the amount is paid as government assistance similar to last resort financial assistance paid under the Individual and Family Assistance Act, the amount is an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act or is a payment described in section 311.1R1; or
(c) in all other cases, the amount is
i. an amount paid in respect of child care expenses within the meaning that would be assigned by section 1029.8.67 of the Act if the definition of that expression were read with the words “neither prescribed nor” replaced by the word “not”, incurred by or on behalf of the particular person or a person related to the particular person,
ii. an amount paid in respect of the funeral expenses of a person related to the particular person,
iii. an amount paid in respect of judicial expenses incurred by or on behalf of the particular person or a person related to the particular person,
iv. an amount paid in respect of vocational training or counselling of the particular person or a person related to the particular person,
v. an amount paid in a particular year as a part of a series of payments, the total of which in the year does not exceed $500, or
vi. an amount paid that is not a part of a series of payments.
A person who pays an amount described in section 311.2 of the Act must file an information return in prescribed form in respect of that amount.
1086R30. The Minister of Employment and Social Solidarity must file an information return in prescribed form in respect of the following amounts:
(a) a benefit the Minister of Employment and Social Solidarity pays under the Act respecting income security (chapter S-3.1.1), other than a benefit paid under Chapter III of that Act, a payment described in section 311.1R1, or an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act;
(b) a benefit the Minister pays under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), other than a benefit paid under Chapter III of Title II of that Act, an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act, or a payment described in section 311.1R1; and
(c) a benefit the Minister pays under the Individual and Family Assistance Act (chapter A-13.1.1), other than an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act, or a payment described in section 311.1R1.
Every person, other than the person referred to in the first paragraph, who pays an amount described in section 311.1 of the Act to a particular person must file an information return in prescribed form in respect of the payment, except where
(a) in the case where the amount is paid as government assistance similar to last resort financial assistance paid under the Act respecting income support, employment assistance and social solidarity, the amount is an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act or is a payment described in section 311.1R1;
(b) in the case where the amount is paid as government assistance similar to last resort financial assistance paid under the Individual and Family Assistance Act, the amount is an amount described in subparagraph a or b of the second paragraph of section 311.1 of the Act or is a payment described in section 311.1R1; or
(c) in all other cases, the amount is
i. an amount paid in respect of child care expenses within the meaning that would be assigned by section 1029.8.67 of the Act if the definition of that expression were read with the words “neither prescribed nor” replaced by the word “not”, incurred by or on behalf of the particular person or a person related to the particular person,
ii. an amount paid in respect of the funeral expenses of a person related to the particular person,
iii. an amount paid in respect of judicial expenses incurred by or on behalf of the particular person or a person related to the particular person,
iv. an amount paid in respect of vocational training or counselling of the particular person or a person related to the particular person,
v. an amount paid in a particular year as a part of a series of payments, the total of which in the year does not exceed $500, or
vi. an amount paid that is not a part of a series of payments.
A person who pays an amount described in section 311.2 of the Act must file an information return in prescribed form in respect of that amount.
