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

Section 752.0.10.3r5 Disposition versions

2012-09-01

752.0.10.3R5. Where an organization is an employee’s charity trust or has, in respect of donations collected by an employer from employees, appointed that employer as mandatary responsible for remitting to it those donations and where each copy of the information return required under section 1086R1 to be filed for a year by an employer of employees who have remitted in the year a donation to that organization shows, for each of those employees, the amount of that donation for the year collected by the employer and the organization’s registration number, the following rules apply:

(a)  sections 752.0.10.3R2, 752.0.10.3R3 and 752.0.10.3.1R1 do not apply; and

(b)  the copy of the information return that is required to be given to the employee under section 1086R70 stands in lieu of the receipt referred to in section 752.0.10.3 of the Act.

s. 752.0.10.3R4; O.C. 473-95, s. 17; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.