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

Section 1086r22
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1086R22. An eligible research consortium within the meaning of section 1029.8.9.0.2 of the Act must, within 60 days following the end of a fiscal period of that eligible research consortium during which taxpayers or partnerships that are members thereof pay to it eligible fees within the meaning of that section, file an information return in prescribed form in respect of each of those members.
s. 1086R8.1.5; O.C. 1539-93, s. 46; O.C. 473-95, s. 48; O.C. 1707-97, s. 84; O.C. 134-2009, s. 1.
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