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

Section 1086r85
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1086R85. Every person who is an individual resident in Québec or a corporation having an establishment in Québec, who, in the ordinary course of business of certificates, bullion or coins, makes a payment in a calendar year to another person who is such an individual or corporation in respect of a sale by that other person of any such property, must file an information return for the year in prescribed form in respect of each such sale.
s. 1086R23.9; O.C. 1114-92, s. 40; O.C. 473-95, s. 48; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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