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

Section 1086r52 Disposition versions

2012-09-01

1086R52. Every minister or body responsible for rendering a decision or issuing a certificate or similar document for the purposes of the Act and, where applicable, for revoking such a document must send to the Minister an information return containing a list of the documents that the minister or body issues in any month, and the information that the documents contain that is necessary for the purposes of the Act.

Such an information return must also be sent to the Minister in respect of any documents referred to in the first paragraph that are subsequently amended or revoked by the minister or body in any month.

The information returns referred to in the first and second paragraphs must be sent to the Minister on or before the last day of the month that follows the month in which a document referred to in the first paragraph is issued, amended or revoked.

s. 1086R8.24; O.C. 1155-2004, s. 70; O.C. 134-2009, s. 1.