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

Section 1086r41 Disposition versions

2012-09-01

1086R41. The administrator of a plan for the insurance of persons, other than a multi-employer insurance plan within the meaning of section 43.1 of the Act, must disclose, not later than the 15th day of January of each year in respect of the preceding calendar year, to any employer that is a member of the plan after 20 May 1993, the information that the administrator has and that is necessary to determine the value of the benefit conferred for that preceding calendar year upon an employee in relation to coverage under the plan, other than coverage against loss of all or part of an income from an office or employment.

s. 1086R8.12.3; O.C. 473-95, s. 45; O.C. 1633-96, s. 44; O.C. 134-2009, s. 1.