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I-3 - Taxation Act
Section 1079.8.6.1
Disposition versions
1079.8.6.1. A taxpayer who carries out a transaction with contractual protection or who is a member of a partnership that carries out such a transaction shall, in an information return filed in accordance with section 1079.8.9 and within the time limit provided for in section 1079.8.10, disclose the transaction to the Minister if, but for Title I of Book XI, the transaction would result, directly or indirectly,
(a) in a tax benefit of $25,000 or more for the taxpayer, or in an impact on the income of the taxpayer of $100,000 or more, for a taxation year; or
(b) in an impact on the income of the partnership of $100,000 or more for a fiscal period.
Despite the first paragraph, the obligation to disclose provided for in that paragraph applies, in the case of a limited partnership, to all of its general partners and to them only.
