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

Section 1086r42
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1086R42. Every corporation that has renounced an amount under any of sections 359.2, 359.2.1, 359.4 and 359.6 of the Act to a person must file an information return in prescribed form in respect of the amount renounced.
The return referred to in the first paragraph must be forwarded to the Minister with the prescribed form required under section 359.12 of the Act in respect of the amount renounced.
s. 1086R8.13; O.C. 538-91, s. 8; O.C. 473-95, s. 48; O.C. 1707-97, s. 98; O.C. 1466-98, s. 112; O.C. 134-2009, s. 1.
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