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

Section 1086r20
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1086R20. A qualified cooperative within the meaning of paragraph a of section 965.35 of the Act that, in the course of a year, issues qualifying security within the meaning of paragraph d of that section, must file an information return in prescribed form in respect of that security for the entire year during which it issues such security.
s. 1086R8.1.3; O.C. 1666-90, s. 22; O.C. 473-95, s. 48; O.C. 134-2009, s. 1.
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