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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1086r70
Disposition versions
1086R70. Every person required under this Title to file an information return, other than the information returns required by sections 1086R16, 1086R52 and 1086R88, must, subject to the second paragraph and sections 1086R57.0.1 and 1086R87.1, send to each person in respect of whom the return is filed a copy of the part of the return concerning the person; the copy of the return must be sent to the person at the person’s last known address or delivered personally to the person, on or before the day on which the return is to be filed with the Minister.
The copy of the part of the information return may, if the person has received the express consent of the person in respect of which it is filed, be sent in an electronic format on or before the date on which the return is to be filed with the Minister.
For the purposes of the second paragraph, “express consent” means consent given in writing or in an electronic format.
A person required to send to a particular person a copy of the part of the return concerning the person using the RL-1 slip: Employment and other income, or a copy of the information return concerning the person in respect of a first home savings account, may instead send it to the person in an electronic format, on or before the date on which the return is to be filed with the Minister, unless
(a) any of the conditions determined under subparagraph e.4 of the first paragraph of section 1086 of the Act are not met;
(b) the particular person has requested that the return be provided in paper format; or
(c) at the time the return is required to be sent,
i. the particular person is on extended leave or is no longer an employee of the person, or
ii. the particular person cannot reasonably be expected to have access to the return in electronic format.
1086R70. Every person required under this Title to file an information return, other than the information returns required by sections 1086R16, 1086R52 and 1086R88, must, subject to the second paragraph and sections 1086R57.0.1 and 1086R87.1, send to each person in respect of whom the return is filed a copy of the part of the return concerning the person; the copy of the return must be sent to the person at the person’s last known address or delivered personally to the person, on or before the day on which the return is to be filed with the Minister.
The copy of the part of the information return may, if the person has received the express consent of the person in respect of which it is filed, be sent in an electronic format on or before the date on which the return is to be filed with the Minister.
For the purposes of the second paragraph, “express consent” means consent given in writing or in an electronic format.
A person required to send to a particular person a copy of the part of the return concerning the person using the RL-1 slip: Employment and other income, may instead send it to the person in an electronic format, on or before the date on which the return is to be filed with the Minister, unless
(a) any of the conditions determined under subparagraph e.4 of the first paragraph of section 1086 of the Act are not met;
(b) the particular person has requested that the return be provided in paper format; or
(c) at the time the return is required to be sent,
i. the particular person is on extended leave or is no longer an employee of the person, or
ii. the particular person cannot reasonably be expected to have access to the return in electronic format.
1086R70. Every person required under this Title to file an information return, other than the information returns required by sections 1086R16, 1086R52 and 1086R88, must, subject to the second paragraph and sections 1086R57.0.1 and 1086R87.1, send to each person in respect of whom the return is filed a copy of the part of the return concerning the person; the copy of the return must be sent to the person at the person’s last known address or delivered personally to the person, on or before the day on which the return is to be filed with the Minister.
The copy of the part of the information return may, if the person has received the express consent of the person in respect of which it is filed, be sent in an electronic format on or before the date on which the return is to be filed with the Minister.
For the purposes of the second paragraph, “express consent” means consent given in writing or in an electronic format.
1086R70. Every person required under this Title to file an information return, other than the information returns required by sections 1086R16, 1086R52 and 1086R88, must, subject to the second paragraph and section 1086R87.1, send to each person in respect of whom the return is filed a copy of the part of the return concerning the person; the copy of the return must be sent to the person at the person’s last known address or delivered personally to the person, on or before the day on which the return is to be filed with the Minister.
The copy of the part of the information return may, if the person has received the express consent of the person in respect of which it is filed, be sent in an electronic format on or before the date on which the return is to be filed with the Minister.
For the purposes of the second paragraph, “express consent” means consent given in writing or in an electronic format.
1086R70. Every person required under this Title to file an information return, other than the information returns required by sections 1086R16, 1086R52 and 1086R88, must, subject to the second paragraph, send to each person in respect of whom the return is filed one copy of the part of the return concerning the person; the copy of the return must be sent to the person at the person’s last known address or delivered personally to the person, on or before the day on which the return is required to be sent to the Minister.
The copy of the part of the information return may, if the person has received the express consent of the person in respect of which it is filed, be sent in an electronic format on or before the date on which the return is to be filed with the Minister.
For the purposes of the second paragraph, “express consent” means consent given in writing or in an electronic format.
1086R70. Every person required under this Title to file an information return, other than the information returns required by sections 1086R16, 1086R52 and 1086R88, must, subject to the second paragraph, send to each person in respect of whom the return is filed one copy of the part of the return concerning the person; the copy of the return must be sent to the person at the person’s last known address or delivered personally to the person, on or before the day on which the return is required to be sent to the Minister.
The information return may, if the person has received the express consent of the person in respect of which it is filed, be sent in an electronic format on or before the date on which the return is to be filed with the Minister.
For the purposes of the second paragraph, “express consent” means consent given in writing or in an electronic format.
1086R70. Every person required under this Title to file an information return, other than the information returns required by sections 1086R16, 1086R52 and 1086R88, must, subject to the second paragraph, send to each person in respect of whom the return is filed 2 copies of the part of the return concerning the person; the copies of the return must be sent to the person at the person’s last known address or delivered personally to the person, on or before the day on which the return is required to be sent to the Minister.
The information return may be sent in an electronic format if the person has received the express consent of the person in respect of which it is filed and the person must send a single copy of the return to that person on or before the date on which the return is to be filed with the Minister.
For the purposes of the second paragraph, “express consent” means consent given in writing or in an electronic format.
