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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1086r1
Disposition versions
1086R1. Every person who makes a payment mentioned in section 1015 of the Act that is not an annuity payment related to an interest in an annuity contract to which section 1086R9 applies must file an information return in prescribed form.
Except as provided in the third and fourth paragraphs, an information return must also be submitted by every person who pays, grants or allocates an amount as
(a) a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the recipient, other than a bursary received by the recipient from a school board, which relates to the actual costs of periodic transportation incurred by the recipient, or by an individual who is a member of the recipient’s household, in accordance with the budgetary rules established by the Minister of Education, Recreation and Sports for the purpose of applying the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14);
(b) a grant paid to a recipient to carry on research or any similar work;
(c) an amount that is required to be included by any of paragraphs e.2 to e.6 of section 311 of the Act in computing a taxpayer’s income;
(d) a benefit under regulations made under an Appropriation Act providing for a scheme of transitional assistance benefits to persons employed in the production of products to which the Canada - United States Agreement on Automobile Products, signed on 16 January 1965, applies;
(e) a benefit described in section 311R1;
(f) an amount payable on a periodic basis to a beneficiary in respect of the loss of all or part of income from an office or employment, under an insurance plan to which the employer has paid a contribution;
(g) a benefit whose value must be included in computing the income of an individual pursuant under section 37, 37.1, 41, 47.1 or 119.1 of the Act;
(h) a benefit whose value must be included in computing the income of a shareholder under section 117 of the Act;
(i) a contribution that is required to be included in computing the income of an individual under section 43.2 of the Act; or
(j) a payment made under a registered education savings plan, other than a refund of contributions.
An information return in prescribed form must also be filed by an employer of an individual where a person related to that employer either makes an automobile available to the individual or to a person related to the individual, or pays a premium in respect of the individual under a personal insurance plan.
An information return in prescribed form must also be filed by a corporation where a person related thereto makes an automobile available to a shareholder of the corporation or to a person related to the shareholder.
Where a particular qualifying person, within the meaning of section 47.18 of the Act, has agreed to sell or issue a security, within the meaning of that section, of the particular qualifying person or of a qualifying person with which it does not deal at arm’s length, to a taxpayer who is an employee of the particular qualifying person or of a qualifying person with which it does not deal at arm’s length, and the taxpayer has acquired the security under the agreement in circumstances referred to in section 58.0.1 of the Act, as it read before being repealed, each of the particular qualifying person, the qualifying person of which the security is acquired and the qualifying person that is the taxpayer’s employer must, for the taxation year in which the security is acquired, file an information return in prescribed form in respect of the benefit that the taxpayer would be deemed to have received, but for that section 58.0.1, because of the taxpayer’s office or employment in that year and, for that purpose, an information return filed by one of the qualifying persons in respect of the taxpayer’s acquisition of the security is deemed to be filed by each of the qualifying persons.
1086R1. Every person who makes a payment mentioned in section 1015 of the Act that is not an annuity payment related to an interest in an annuity contract to which section 1086R9 applies must file an information return in prescribed form.
Except as provided in the third and fourth paragraphs, an information return must also be submitted by every person who pays, grants or allocates an amount as
(a) a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the recipient, other than a bursary received by the recipient from a school board, which relates to the actual costs of periodic transportation incurred by the recipient, or by an individual who is a member of the recipient’s household, in accordance with the budgetary rules established by the Minister of Education, Recreation and Sports for the purpose of applying the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14);
(b) a grant paid to a recipient to carry on research or any similar work;
(c) an amount that is required to be included by any of paragraphs e.2 to e.6 of section 311 of the Act in computing a taxpayer’s income;
(d) a benefit under regulations made under an Appropriation Act providing for a scheme of transitional assistance benefits to persons employed in the production of products to which the Canada - United States Agreement on Automobile Products, signed on 16 January 1965, applies;
(e) a benefit described in section 311R1;
(f) an amount payable on a periodic basis to a beneficiary in respect of the loss of all or part of income from an office or employment, under an insurance plan to which the employer has paid a contribution;
(g) a benefit whose value must be included in computing the income of an individual pursuant under section 37, 37.1, 41, 47.1 or 119.1 of the Act;
(h) a benefit whose value must be included in computing the income of a shareholder under section 117 of the Act;
(i) a contribution that is required to be included in computing the income of an individual under section 43.2 of the Act; or
(j) a payment made under a registered education savings plan, other than a refund of contributions.
An information return in prescribed form must also be filed by an employer of an individual where a person related to that employer either makes an automobile available to the individual or to a person related to the individual, or pays a premium in respect of the individual under a personal insurance plan.
An information return in prescribed form must also be filed by a corporation where a person related thereto makes an automobile available to a shareholder of the corporation or to a person related to the shareholder.
Where a particular qualifying person, within the meaning of section 47.18 of the Act, has agreed to sell or issue a security, within the meaning of that section, of the particular qualifying person or of a qualifying person with which it does not deal at arm’s length, to a taxpayer who is an employee of the particular qualifying person or of a qualifying person with which it does not deal at arm’s length, and the taxpayer has acquired the security under the agreement in circumstances to which section 58.0.1 of the Act applied, each of the particular qualifying person, the qualifying person of which the security is acquired and the qualifying person that is the taxpayer’s employer must, for the taxation year in which the security is acquired, file an information return in prescribed form in respect of the benefit that the taxpayer would be deemed to have received, but for section 58.0.1, because of the taxpayer’s office or employment in that year and, for that purpose, an information return filed by one of the qualifying persons in respect of the taxpayer’s acquisition of the security is deemed to be filed by each of the qualifying persons.
