1086R61. Any bank, savings and credit union or trust corporation which, as an agent, acquires a designated security for the first purchaser of such a security must file an information return, in prescribed form, in respect of that security.
s. 1086R12.4; O.C. 421-88, s. 37; O.C. 1471-91, s. 33; O.C. 473-95, s. 48; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.