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

Section 1086r21
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1086R21. A qualified cooperative or qualified federation of cooperatives within the meaning of section 965.39.1 of the Act that, in the course of a year, issues a qualifying security within the meaning of that section to a qualified investor within the meaning of section 9 of the Cooperative Investment Plan Act (chapter R-8.1.1), must file an information return in prescribed form in respect of that security for any year during which it issues such security.
A qualified cooperative or qualified federation of cooperatives must also send to each qualified investor having acquired a qualifying security an information return stating the adjusted cost of the qualifying security.
s. 1086R8.1.3.1; O.C. 1116-2007, s. 45; O.C. 134-2009, s. 1.
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