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

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1086R32. Every person who pays an amount as a lost-wages insurance or income insurance benefit or as a replacement for wages or income, other than a payment made owing to a strike or a payment referred to in section 1086R1, must file an information return, in prescribed form in respect of that amount.
s. 1086R8.11; O.C. 1666-90, s. 23; O.C. 473-95, s. 48; O.C. 134-2009, s. 1.