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

Section 1086r37.1
Disposition versions

Full text
1086R37.1. Every eligible employer must file a statement of the amount of wages that is eligible income, in relation to a foreign specialist’s employment with the eligible employer, paid for a taxation year to the foreign specialist by the eligible employer, and give one copy of the statement to the foreign specialist in person or send the copy to the foreign specialist at the foreign specialist’s last known address, on or before the last day of February of each year in respect of the preceding calendar year.
In this section, “eligible employer”, “eligible income” and “foreign specialist” have the meanings assigned by section 737.22.0.4.1 of the Act.
O.C. 164-2021, s. 34.
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