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

Section 1086r60
Disposition versions

Full text
1086R60. Any trader or dealer in securities who acquires and disposes of a designated security during the course of the primary distribution of that security, pursuant to an offer made to the public, must file an information return, in prescribed form, in respect of that security.
s. 1086R12.3; O.C. 421-88, s. 37; O.C. 1471-91, s. 33; O.C. 473-95, s. 48; O.C. 134-2009, s. 1.
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