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

Section 1086r76
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1086R76. Every person who, within the meaning of sections 786 to 796 of the Act, makes a patronage dividends payment to an individual resident in Québec or to a corporation having an establishment therein, must file an information return in prescribed form.
Every person who received a payment referred to in the first paragraph as nominee or agent for an individual resident in Québec or for a corporation having an establishment therein must also file an information return in prescribed form.
s. 1086R22; O.C. 1981-80, s. 1086R22; R.R.Q., 1981, c. I-3, r. 1, s. 1086R22; O.C. 1471-91, s. 33; O.C. 473-95, s. 48; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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