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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1086r57
Disposition versions
1086R57. Every person who, as a trustee or in similar capacity, controls or receives income, gains or benefits meant for an individual resident in Québec or for a corporation having an establishment therein must file an information return in prescribed form.
Such return must be filed within 90 days following the end of the taxation year and must be in respect of the taxation year.
The first paragraph does not require a trust to file an information return for a taxation year at the end of which it is a registered charity or a cemetery care trust, or is governed by an eligible funeral arrangement, a profit sharing plan, a deferred profit sharing plan, a registered education savings plan, a plan referred to in subsection 15 of section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) as a revoked plan, a tax-free savings account, an arrangement that is deemed to be such an account because of subparagraph a of the first paragraph of section 935.26.1 of the Act or a registered disability savings plan except if any of sections 905.0.10 to 905.0.12 of the Act apply in its respect.
1086R57. Every person who, as a trustee or in similar capacity, controls or receives income, gains or benefits meant for an individual resident in Québec or for a corporation having an establishment therein must file an information return in prescribed form.
Such return must be filed within 90 days following the end of the taxation year and must be in respect of the taxation year.
The first paragraph does not require a trust to file an information return for a taxation year at the end of which it is a registered charity or a cemetery care trust, or is governed by an eligible funeral arrangement, a profit sharing plan, a deferred profit sharing plan, a registered education savings plan, a plan referred to in subsection 15 of section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) as a revoked plan, a tax-free savings account or an arrangement that is deemed to be such an account because of subparagraph a of the first paragraph of section 935.26.1 of the Act.
