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I-3 - Taxation Act
Section 725.5.9
Disposition versions
725.5.9. Where a security to be sold or issued under an agreement entered into between an employee and a qualifying person is a non-qualified security, the employer of the employee shall
(a) notify the employee in writing that the security is a non-qualified security no later than 30 days after the day that the agreement is entered into; and
(b) send to the Minister a copy of every document sent to the Minister of Revenue of Canada in accordance with paragraph b of subsection 1.9 of section 110 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) on or before the filing-due date for the taxation year of the qualifying person that includes the date on which the agreement is entered into.
