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

Section 1086r62
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1086R62. Any trader or dealer in securities who, as an administrator of an indexed security investment plan, acquires a designated security for the first purchaser of that security must file an information return, in prescribed form, in respect of that security.
s. 1086R12.5; O.C. 421-88, s. 37; O.C. 1471-91, s. 33; O.C. 473-95, s. 48; O.C. 134-2009, s. 1.
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