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

Section 1086r4.1
Disposition versions

Full text
1086R4.1. A licensed annuities provider must file an information return in prescribed form in respect of a calendar year in which, as the case may be,
(a)  a payment is made that is required under Title VI.0.3 of Book VII of Part I of the Act to be included in computing a taxpayer’s income; or
(b)  an amount is deemed to be received by a taxpayer under paragraph a of section 965.0.44 of the Act.
S.Q. 2022, c. 23, s. 219.
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