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

Section 1086r40 Disposition versions

2012-09-01

1086R40. The administrator of a multi-employer insurance plan within the meaning of section 43.1 of the Act must file an information return in prescribed form where, for a taxation year, an individual is required to include an amount in computing the individual’s income under section 43.2 of the Act in relation to that plan or, if such is not the case, where the individual enjoys, at any time in the year, coverage under that plan, other than coverage against a loss of all or part of an income from an office, employment or business.

s. 1086R8.12.2; O.C. 473-95, s. 45; O.C. 1633-96, s. 39; O.C. 134-2009, s. 1.