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

Section 1086r55 Disposition versions

2012-09-01

1086R55. Every person who is licensed or otherwise authorized under the laws of Canada or of a province to carry on in Canada or in a province an annuities business or to offer trustee services there must file an information return in prescribed form in respect of

(a)  any amount paid by that person to a person resident in Québec as proceeds of the sale or other disposition of an income averaging annuity contract, otherwise than by the surrender, cancellation or redemption of such a contract; and

(b)  any amount deemed, under section 346 of the Act, to have been received by an individual resident in Québec as proceeds of the disposition of an income-averaging annuity contract that was made with that person.

s. 1086R11; O.C. 1981-80, s. 1086R11; R.R.Q., 1981, c. I-3, r. 1, s. 1086R11; O.C. 1471-91, s. 33; O.C. 473-95, s. 48; O.C. 134-2009, s. 1; O.C. 390-2012, s. 78.