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

Section 1086r29
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1086R29. (Revoked).
s. 1086R8.8.1; O.C. 1155-2004, s. 68; O.C. 134-2009, s. 1; O.C. 1448-2021, s. 5.
1086R29. The Société de l’assurance automobile du Québec must issue, for a calendar year, an information return to an eligible taxpayer in respect of each taxi owner’s permit of which the taxpayer is the holder.
The information return that must be issued to an eligible taxpayer under the first paragraph must be sent to the taxpayer at the taxpayer’s last known address or delivered personally to the taxpayer, on or before the last day of February of the following year.
In this section, “eligible taxpayer”, “taxi owner’s permit” and “holder” have the meaning assigned by the first paragraph of section 1029.8.36.59.9 of the Act.
s. 1086R8.8.1; O.C. 1155-2004, s. 68; O.C. 134-2009, s. 1.
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