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I-3 - Taxation Act

Section 21.4.39
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21.4.39. A taxpayer or a partnership that, in a taxation year or a fiscal period, as the case may be, owns, receives or disposes of a cryptoasset, or uses a cryptoasset in the context of a transaction, shall enclose the prescribed form containing prescribed information with either of the following documents, as applicable:
(a)  in the case of the taxpayer, the fiscal return the taxpayer is required to file under section 1000 for the year; or
(b)  in the case of the partnership, the information return it is required to file for the fiscal period under section 1086R78 of the Regulation respecting the Taxation Act (chapter I-3, r. 1).
2023, c. 19, s. 14.
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