1086R54. Every person who receives a payment to which section 1086R5 applies, for the account of or as the mandatary of an individual resident in Québec or a corporation having an establishment therein, must file the return mentioned in that section.
s. 1086R10; O.C. 1981-80, s. 1086R10; R.R.Q., 1981, c. I-3, r. 1, s. 1086R10; O.C. 615-88, s. 38; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.