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

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1086R38. Every eligible employer must file a statement of the amount of wages that is eligible income, in relation to a foreign professor’s employment with the eligible employer, paid for a taxation year to the foreign professor by the eligible employer, and give one copy of the statement to the foreign professor in person or send the copy to the foreign professor at the foreign professor’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 professor” have the meanings assigned by section 737.22.0.5 of the Act.
s. 1086R8.12.0.2; O.C. 1282-2003, s. 77; O.C. 1249-2005, s. 50; O.C. 134-2009, s. 1; O.C. 701-2013, s. 74.
1086R38. Every eligible employer must file a statement of the amount of wages that is eligible income, in relation to a foreign professor’s employment with the eligible employer, paid for a taxation year to the foreign professor by the eligible employer, and give 2 copies of the statement to the foreign professor in person or send the copies to the foreign professor at the foreign professor’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 professor” have the meanings assigned by section 737.22.0.5 of the Act.
s. 1086R8.12.0.2; O.C. 1282-2003, s. 77; O.C. 1249-2005, s. 50; O.C. 134-2009, s. 1.