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

Section 1086r64
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1086R64. Any person who pays an amount that is required by section 317.2 of the Act to be included in computing the income of a taxpayer for a taxation year must file an information return in prescribed form in respect of that taxpayer for that amount.
s. 1086R12.8; O.C. 1707-97, s. 86; O.C. 134-2009, s. 1.
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