I-3 - Taxation Act

Section 1079.6 Disposition versions

2006-03-01

1079.6. No amount may be deducted or claimed by a person in respect of a tax shelter unless the person files with the Minister the prescribed form containing prescribed information and, where the person was an individual resident in Québec at the time the person acquired or otherwise invested in the tax shelter, the identification number for the tax shelter, and, in other cases, either that identification number or the identification number issued under subsection 3 of section 237.1 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) by the Minister of Revenue of Canada for the tax shelter.

1990, c. 59, s. 350; 1993, c. 16, s. 343; 1993, c. 19, s. 141; 2000, c. 5, s. 281.