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

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1086R57.0.1. Every person required to file, for a taxation year, one or more particular information returns in respect of a person under section 1086R57 may send to the person an information return in prescribed form, instead of each copy of the part of the return concerning the person, and that information return must be sent to the person in the manner set out in section 1086R70 within 90 days after the end of that taxation year.
O.C. 117-2019, s. 34.