1086R79. Every person who holds an interest in a partnership as mandatary or representative must make an information return in prescribed form in respect of that interest.
s. 1086R23.2; O.C. 1114-92, s. 40; O.C. 473-95, s. 48; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.