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

Section 1086r15
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1086R15. Any person who pays an amount that is required by section 313.1 of the Act to be included in computing a taxpayer’s income for a taxation year, must file an information return in prescribed form.
s. 1086R8; O.C. 1981-80, s. 1086R8; R.R.Q., 1981, c. I-3, r. 1, s. 1086R8; O.C. 1471-91, s. 33; O.C. 473-95, s. 48; O.C. 134-2009, s. 1.
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