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I-3 - Taxation Act

Section 313.14
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313.14. A taxpayer shall also include any amount received in the year under a contract, to provide information to the Canada Revenue Agency or the Agence du revenu du Québec, entered into by the taxpayer under a program administered by the Canada Revenue Agency or the Agence du revenu du Québec to obtain information relating to tax non-compliance.
2015, c. 36, s. 18; 2019, c. 14, s. 114.
313.14. A taxpayer shall also include any amount received in the year under a contract, to provide information to the Canada Revenue Agency, entered into by the taxpayer under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance.
2015, c. 36, s. 18.
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