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

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1086R13. Where a financial institution designated for the purposes of the Subsidy and Loan Program for Workers, administered by the Ministère de l’Emploi et de la Solidarité sociale, receives from an individual, before the end of a year an amount that is deductible by the individual under paragraph k of section 336 of the Act, that institution must file an information return in prescribed form in respect of the amount so received, unless an information return in prescribed form was previously filed in respect of that amount.
s. 1086R7.6; O.C. 1539-93, s. 45; O.C. 473-95, s. 48; O.C. 523-96, s. 36; S.Q. 1997, c. 63, s. 138; O.C. 1466-98, s. 109; O.C. 1454-99, s. 55; S.Q. 2001, c. 44, s. 30; O.C. 1155-2004, s. 67; O.C. 134-2009, s. 1.