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

Section 1086r7 Disposition versions

2012-09-01

1086R7. A person or partnership that is indebted in a calendar year under an indexed debt obligation in respect of which paragraph b of section 1086R5 applies must, for each taxpayer who holds an interest in the debt obligation at any time in the year, file an information return in prescribed form in respect of the amount that would, if the year were a taxation year of the taxpayer, be included as interest in respect of the debt obligation in computing the taxpayer’s income for the year.

s. 1086R7.1.1; O.C. 1454-99, s. 53; O.C. 134-2009, s. 1.