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

Section 1086r48 Disposition versions

2013-07-03

1086R48. The Minister of Education, Recreation and Sports must issue, for a calendar year, to an individual recognized as an athlete having achieved the “Excellence”, “Élite” or “Relève” performance level, as the case may be, in respect of an individual sport or a team sport in which the individual participated in the year, a certificate stating that recognition.

The certificate must contain, in addition to the information required by subparagraphs a to f of the first paragraph of section 1029.8.120 of the Act, the individual’s name and address and social insurance number, and be sent to the individual at the individual’s last known address or delivered personally to the individual, on or before the last day of February of the following year.

s. 1086R8.20; O.C. 1470-2002, s. 81; O.C. 559-2003;O.C. 1282-2003, s. 78; O.C. 1155-2004, s. 69; O.C. 120-2005; O.C. 134-2009, s. 1; O.C. 701-2013, s. 75.

2012-09-01

1086R48. The Minister of Education, Recreation and Sports must issue, for a calendar year, to an individual recognized as an athlete having achieved the “Excellence”, “Élite” or “Relève” performance level, as the case may be, in respect of an individual sport or a team sport in which the individual participated in the year, a certificate stating that recognition.

The certificate must contain, in addition to the information required by subparagraphs a to f of the first paragraph of section 1029.8.120 of the Act, the individual’s name and address and social insurance number, and 2 copies of the certificate must be sent to the individual at the individual’s last known address or delivered personally to the individual, on or before the last day of February of the following year.

s. 1086R8.20; O.C. 1470-2002, s. 81; O.C. 559-2003;O.C. 1282-2003, s. 78; O.C. 1155-2004, s. 69; O.C. 120-2005; O.C. 134-2009, s. 1.