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

Section 1086r34 Disposition versions

2013-07-03

1086R34. (Revoked).

s. 1086R8.12.0.0.0.1; O.C. 1463-2001, s. 144; O.C. 134-2009, s. 1; O.C. 390-2012, s. 77; O.C. 701-2013, s. 70.

2012-09-01

1086R34. Every corporation or partnership that carries on a recognized business for a taxation year must give, in person, to every foreign specialist in its employ in the year 2 copies of the valid certificate issued for the year, certifying that the foreign specialist is employed by the corporation or partnership in the carrying on of the recognized business as an administrator or professional whose expertise is widely recognized in the individual’s community, or send the copies to the foreign specialist at the foreign specialist’s last known address, on or before the last day of February of each year in respect of the preceding calendar year.

In this section, “foreign specialist” and “recognized business” have the meanings assigned by section 737.18.6 of the Act.

s. 1086R8.12.0.0.0.1; O.C. 1463-2001, s. 144; O.C. 134-2009, s. 1; O.C. 390-2012, s. 77.