Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

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

Section 1086r6
Disposition versions

Full text
1086R6. A person or partnership that is indebted in a calendar year under a debt obligation in respect of which section 92.1 of the Act and paragraph b of section 1086R5 apply with respect to a taxpayer must file an information return in prescribed form in respect of the amount (other than an amount in respect of which paragraph g of section 1086R5 applies) that would, if the year were a taxation year of the taxpayer, be included as interest in respect of the debt obligation in computing the taxpayer’s income for the year.
s. 1086R7.1; O.C. 615-88, s. 37; O.C. 1076-88, s. 28; O.C. 1471-91, s. 33; O.C. 366-94, s. 26; O.C. 473-95, s. 48; O.C. 1707-97, s. 98; O.C. 1454-99, s. 52; O.C. 134-2009, s. 1; S.Q. 2019, c. 14, s. 654.
1086R6. A person or partnership that is indebted in a calendar year under a debt obligation in respect of which section 92.1 of the Act and paragraph b of section 1086R5 apply with respect to a taxpayer must file an information return in prescribed form in respect of the amount that would, if the year were a taxation year of the taxpayer, be included as interest in respect of the debt obligation in computing the taxpayer’s income for the year.
s. 1086R7.1; O.C. 615-88, s. 37; O.C. 1076-88, s. 28; O.C. 1471-91, s. 33; O.C. 366-94, s. 26; O.C. 473-95, s. 48; O.C. 1707-97, s. 98; O.C. 1454-99, s. 52; O.C. 134-2009, s. 1.
© Gouvernement du Québec