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

Section 1086r88 Disposition versions

2012-09-01

1086R88. Where, during a taxation year or a fiscal period, as the case may be, a particular person, other than a corporation referred to in section 1086R89 or a person exempt from tax for the year under Book VIII of Part I of the Act, or a partnership incurs expenditures for renovation, improvement, maintenance or repair work in respect of a building, structure or land that is property situated in Québec and used in the course of carrying on a business or to derive income therefrom, that particular person or a member of that partnership designated by the members of the partnership must attach to the fiscal return that the person or member files for that year or for the person’s or the member’s taxation year during which the partnership’s fiscal period ends, under Part I of the Act, an information return in prescribed form in respect of every person having carried out the work, other than a person who is

(a)  an employee of the particular person or the partnership;

(b)  the operator of a gas, telecommunications or electricity distribution network; or

(c)  a government body.

For the purposes of the first paragraph,

(a)  where no member of the partnership is designated for the purposes of filing the information return referred to therein, each of the members of the partnership is required to do so; and

(b)  where the particular person or the member of the partnership designated for the purpose of filing the information return is not required to file a fiscal return under Part I of the Act for the year or for the taxation year in which the partnership’s fiscal period ends, that particular person or that member must file the information return with the Minister on or before the filing-due date of the particular person or member for that year.

s. 1086R23.12; O.C. 522-95, s. 2; O.C. 523-96, s. 41; O.C. 1707-97, s. 98; O.C. 1466-98, s. 116; O.C. 1454-99, s. 59; O.C. 134-2009, s. 1.