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

Section 1086r97.1
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Full text
1086R97.1. (Revoked).
O.C. 1303-2009, s. 31; O.C. 1448-2021, s. 10.
1086R97.1. Every informal caregiver who attributes or is deemed to attribute for a taxation year to an eligible individual in relation to a care recipient, an amount pursuant to section 1029.8.61.74 of the Act, must file an information return in prescribed form in relation to the volunteer respite services provided to the care recipient for that year by the eligible individual in relation to the care recipient.
In this section, “care recipient”, “eligible individual”, “informal caregiver” and “volunteer respite services” have the meaning assigned by the first paragraph of section 1029.8.61.71 of the Act.
O.C. 1303-2009, s. 31.
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