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

Section 1086r93 Disposition versions

2012-09-01

1086R93. Every person who is required by section 1086R92 to file an information return must, not later than the date on which the information return is required to be filed, forward to each taxpayer who, in a calendar year, has paid to the person an amount as or on account of child care expenses, within the meaning of section 1029.8.67 of the Act, incurred in respect of child care services provided in Québec, an information return in prescribed form.

The information return that is required to be forwarded to a taxpayer under the first paragraph must be sent to the taxpayer at the taxpayer’s last known address or given to the taxpayer in person.

s. 1086R23.16; O.C. 1633-96, s. 40; O.C. 1466-98, s. 118; O.C. 1463-2001, s. 151; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 30.