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

Section 1086r86
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1086R86. Every person who is an individual resident in Québec or a corporation having an establishment in Québec, who, while acting as representative or agent of such individual or corporation in respect of a sale or of any other transaction to which any of sections 1086R83 to 1086R85 applies, receives the proceeds of the sale or transaction, must, where the transaction is carried out in the name of the representative or agent, file an information return in prescribed form in respect of the sale or other transaction.
s. 1086R23.10; O.C. 1114-92, s. 40; O.C. 473-95, s. 48; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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