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

Section 1086r83
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1086R83. Every trader or dealer in securities who is an individual resident in Québec or a corporation having an establishment in Québec, who, in a calendar year, purchases from such individual or corporation a security as principal or sells a security as a mandatary of such individual or corporation, must file an information return for the year in prescribed form in respect of the purchase or sale.
s. 1086R23.7; O.C. 1114-92, s. 40; O.C. 473-95, s. 48; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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