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

Section 1086r14.1
Disposition versions

Full text
1086R14.1. An issuer of a tax-free savings account who pays an amount for which subparagraph b of the first paragraph of section 935.26.1 of the Act requires inclusion in computing the income of a taxpayer for a taxation year must file an information return in prescribed form.
In the first paragraph, “issuer” has the meaning assigned by subsection 1 of section 146.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
O.C. 1176-2010, s. 55.
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