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

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1086R87.1. Every person required to file, in respect of a calendar year, one or more particular information returns in respect of a person under any of sections 1086R83 to 1086R86 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 on or before the day on which the particular information returns are to be filed with the Minister.
O.C. 1182-2017, s. 21.