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

Section 752.0.10.25r1 Disposition versions

2013-07-03

752.0.10.25R1. The information return required to be filed with the Minister under section 752.0.10.25 of the Act must contain

(a)  a description of the transferred property;

(b)  the fair market value of the transferred property at the time of the transfer;

(c)  the date on which the property was transferred;

(d)  the name and address of the transferee of the property; and

(e)  if the transferor of the property or a person not dealing at arm’s length with the transferor issued the receipt referred to in section 752.0.10.3 of the Act, the information contained in that receipt.

O.C. 701-2013, s. 24.