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

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1086R36. Every eligible employer must file a statement of the amount of wages that is eligible income, in relation to a foreign expert’s employment with the eligible employer, paid for a taxation year to the foreign expert by the eligible employer, and give one copy of the statement to the foreign expert in person or send the copy to the foreign expert at the foreign expert’s last known address, on or before the last day of February of each year in respect of the preceding calendar year.
In this section, “eligible employer”, “eligible income” and “foreign expert” have the meanings assigned by section 737.22.0.0.5 of the Act.
s. 1086R8.12.0.0.2; O.C. 1463-2001, s. 146; O.C. 1249-2005, s. 48; O.C. 134-2009, s. 1; O.C. 701-2013, s. 72.
1086R36. Every eligible employer must file a statement of the amount of wages that is eligible income, in relation to a foreign expert’s employment with the eligible employer, paid for a taxation year to the foreign expert by the eligible employer, and give 2 copies of the statement to the foreign expert in person or send the copies to the foreign expert at the foreign expert’s last known address, on or before the last day of February of each year in respect of the preceding calendar year.
In this section, “eligible employer”, “eligible income” and “foreign expert” have the meanings assigned by section 737.22.0.0.5 of the Act.
s. 1086R8.12.0.0.2; O.C. 1463-2001, s. 146; O.C. 1249-2005, s. 48; O.C. 134-2009, s. 1.