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

Section 1086r10 Disposition versions

2013-07-03

1086R10. Every financial institution making a payment for interest accrued after the redemption, assignment or any other transfer of a bond, debenture or similar security, other than an income bond, an income debenture or an investment contract in respect of which section 1086R6 applies, must, unless the payment is made to another financial institution, file an information return in prescribed form not later than the 15th day of the month following the month during which the payment is made and remit to the beneficiary, at the time of payment, one copy of the return concerning the beneficiary.

For the purposes of this section, a financial institution includes a taxpayer referred to in paragraphs a to f of section 250.3 of the Act.

s. 1086R7.3; O.C. 1797-90, s. 1; O.C. 1471-91, s. 33; O.C. 366-94, s. 27; O.C. 473-95, s. 48; O.C. 134-2009, s. 1; O.C. 701-2013, s. 66.

2012-09-01

1086R10. Every financial institution making a payment for interest accrued after the redemption, assignment or any other transfer of a bond, debenture or similar security, other than an income bond, an income debenture or an investment contract in respect of which section 1086R6 applies, must, unless the payment is made to another financial institution, file an information return in prescribed form not later than the 15th day of the month following the month during which the payment is made and remit to the beneficiary, at the time of payment, 2 copies of the return concerning the beneficiary.

For the purposes of this section, a financial institution includes a taxpayer referred to in paragraphs a to f of section 250.3 of the Act.

s. 1086R7.3; O.C. 1797-90, s. 1; O.C. 1471-91, s. 33; O.C. 366-94, s. 27; O.C. 473-95, s. 48; O.C. 134-2009, s. 1.