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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1086r96
Disposition versions
1086R96. La Financière agricole du Québec must, in relation to the “Farm Income Stabilization Account” program established under the Act respecting La Financière agricole du Québec (chapter L-0.1), file an information return in prescribed form, for each fiscal period of a farming business of a participant in the program, in respect of the amounts related to the participant that represent
(a) a contribution referred to in any of sections 15 to 16.1 of the program;
(b) a withdrawal referred to in Division V or in sections 45 and 46 of the program; or
(c) a transfer referred to in Subdivision 3 of Division VI of the program.
La Financière agricole du Québec must send to the Minister the information return on or before the last day of February of each calendar year that follows the year in which the fiscal period of the participant’s farming business ends.
La Financière agricole du Québec must also send to the participant one copy of the portion of the information return that concerns the participant; the copy must be sent to the participant at the participant’s last known address or delivered personally to the participant, on or before the last day of the second month that follows the end of the fiscal period of the participant’s farming business.
1086R96. La Financière agricole du Québec must, in relation to the “Farm Income Stabilization Account” program established under the Act respecting La Financière agricole du Québec (chapter L-0.1), file an information return in prescribed form, for each fiscal period of a farming business of a participant in the program, in respect of the amounts related to the participant that represent
(a) a contribution referred to in any of sections 15 to 16.1 of the program;
(b) a withdrawal referred to in Division V or in sections 45 and 46 of the program; or
(c) a transfer referred to in Subdivision 3 of Division VI of the program.
La Financière agricole du Québec must send to the Minister the information return on or before the last day of February of each calendar year that follows the year in which the fiscal period of the participant’s farming business ends.
La Financière agricole du Québec must also send to the participant 2 copies of the portion of the information return that concerns the participant; the copies must be sent to the participant’s last known address or given to the participant in person, on or before the last day of the second month that follows the end of the fiscal period of the participant’s farming business.
