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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1086r3.1
Disposition versions
1086R3.1. The issuer of a first home savings account must file an information return in the prescribed form for any calendar year in which an amount is required to be included in computing a taxpayer’s income, in respect of the account, under Title IV.4 of Book VII of Part I of the Act.
In this section, “issuer” has the meaning assigned by section 935.30 of the Act.
