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

Section 1086r56
Disposition versions

Full text
1086R56. Every person who is licensed or otherwise authorized under the laws of Québec or Canada to carry on in Québec an annuities business or to offer trustee services in Québec and who is authorized by the Minister, under section 346.0.3 of the Act, to offer an income-averaging annuity respecting income from artistic activities must file an information return in prescribed form in respect of
(a)  any amount paid by the person as an annuity payment under an income-averaging annuity contract respecting income from artistic activities; and
(b)  any amount paid by the person as a payment in full or partial commutation of an income-averaging annuity respecting income from artistic activities or as proceeds of disposition because of the cancellation or redemption of such an annuity.
s. 1086R11.1; O.C. 1149-2006, s. 66; O.C. 134-2009, s. 1.
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