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

Section 1086r50 Disposition versions

2021-10-13

1086R50. A department of the Gouvernement du Québec or a body referred to in any of Schedules 1, 2 and 3 of the Financial Administration Act (chapter A-6.001) that pays an amount to a person or a partnership, in connection with a business or a property carried on by that person or that partnership or in respect of medical expenses giving right to the tax credit for medical expenses provided for in section 752.0.11 of the Act, as a form of assistance in respect of the cost of a property, an outlay or an expenditure, or as inducement, whether as a grant, a subsidy, a forgivable loan, an allowance or a government transfer, must file an information return in respect of the amount in prescribed form, except in the case of

(a)  a benefit paid by the Commission des normes, de l’équité, de la santé et de la sécurité du travail under the Act respecting industrial accidents and occupational diseases (chapter A-3.001);

(b)  an amount paid under the Crime Victims Compensation Act (chapter I-6);

(b.1)  an amount paid under the Act to assist persons who are victims of criminal offences and to facilitate their recovery (chapter P-9.2.1);

(c)  an amount paid under the Act to promote good citizenship (chapter C-20);

(d)  an indemnity paid by the Société de l’assurance automobile du Québec under Chapter V of Title II of the Automobile Insurance Act (chapter A-25);

(e)  a social assistance payment described in section 311.1R1;

(f)  a government transfer paid to help fund

i.  a public body,

ii.  an organization of the health and education networks,

iii.  a municipality, or

iv.  a municipal body;

(g)  an amount in respect of which another information return in prescribed form must be filed under this Title; or

(h)  an amount paid to a government or to a person exempt from tax under Book VIII of Part I of the Act.

s. 1086R8.22; O.C. 1470-2002, s. 81; O.C. 134-2009, s. 1; S.Q. 2021, c. 13, s. 168.

2016-01-01

1086R50. A department of the Gouvernement du Québec or a body referred to in any of Schedules 1, 2 and 3 of the Financial Administration Act (chapter A-6.001) that pays an amount to a person or a partnership, in connection with a business or a property carried on by that person or that partnership or in respect of medical expenses giving right to the tax credit for medical expenses provided for in section 752.0.11 of the Act, as a form of assistance in respect of the cost of a property, an outlay or an expenditure, or as inducement, whether as a grant, a subsidy, a forgivable loan, an allowance or a government transfer, must file an information return in respect of the amount in prescribed form, except in the case of

(a)  a benefit paid by the Commission des normes, de l’équité, de la santé et de la sécurité du travail under the Act respecting industrial accidents and occupational diseases (chapter A-3.001);

(b)  an amount paid under the Crime Victims Compensation Act (chapter I-6);

(c)  an amount paid under the Act to promote good citizenship (chapter C-20);

(d)  an indemnity paid by the Société de l’assurance automobile du Québec under Chapter V of Title II of the Automobile Insurance Act (chapter A-25);

(e)  a social assistance payment described in section 311.1R1;

(f)  a government transfer paid to help fund

i.  a public body,

ii.  an organization of the health and education networks,

iii.  a municipality, or

iv.  a municipal body;

(g)  an amount in respect of which another information return in prescribed form must be filed under this Title; or

(h)  an amount paid to a government or to a person exempt from tax under Book VIII of Part I of the Act.

s. 1086R8.22; O.C. 1470-2002, s. 81; O.C. 134-2009, s. 1.

2012-09-01

1086R50. A department of the Gouvernement du Québec or a body referred to in any of Schedules 1, 2 and 3 of the Financial Administration Act (chapter A-6.001) that pays an amount to a person or a partnership, in connection with a business or a property carried on by that person or that partnership or in respect of medical expenses giving right to the tax credit for medical expenses provided for in section 752.0.11 of the Act, as a form of assistance in respect of the cost of a property, an outlay or an expenditure, or as inducement, whether as a grant, a subsidy, a forgivable loan, an allowance or a government transfer, must file an information return in respect of the amount in prescribed form, except in the case of

(a)  a benefit paid by the Commission de la santé et de la sécurité du travail under the Act respecting industrial accidents and occupational diseases (chapter A-3.001);

(b)  an amount paid under the Crime Victims Compensation Act (chapter I-6);

(c)  an amount paid under the Act to promote good citizenship (chapter C-20);

(d)  an indemnity paid by the Société de l’assurance automobile du Québec under Chapter V of Title II of the Automobile Insurance Act (chapter A-25);

(e)  a social assistance payment described in section 311.1R1;

(f)  a government transfer paid to help fund

i.  a public body,

ii.  an organization of the health and education networks,

iii.  a municipality, or

iv.  a municipal body;

(g)  an amount in respect of which another information return in prescribed form must be filed under this Title; or

(h)  an amount paid to a government or to a person exempt from tax under Book VIII of Part I of the Act.

s. 1086R8.22; O.C. 1470-2002, s. 81; O.C. 134-2009, s. 1.