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

Section 1086r49 Disposition versions

2012-09-01

1086R49. Subject to the third paragraph, a department of the Government of Québec or a body referred to in Schedule 1, 2 or 3 of the Financial Administration Act (chapter A-6.001) that pays, directly or indirectly, an amount that is a contract payment to a person or a partnership must file an information return in prescribed form in respect of the amount, except in the case of

(a)  an amount paid to a person whose identity must be protected;

(b)  an amount paid in respect of a service provided outside Canada, to a person who is not resident in Canada at the time that the service is provided;

(c)  an amount not required to be included in computing an individual’s income for a taxation year, where the individual is employed by the department or the body;

(d)  an amount in respect of which another information return in prescribed form must be filed under this Title;

(e)  an amount paid to a government or a person exempt from tax under Book VIII of Part I of the Act; or

(f)  an amount paid by credit card.

For the purposes of the first paragraph, “contract payment” means an amount received by a person or a partnership in full or partial satisfaction of the price stipulated in

(a)  a contract of enterprise or for services;

(b)  a contract of carriage;

(c)  a contract of mandate;

(d)  a contract in respect of the consumption of food or drink; or

(e)  a contract whose object is an enterprise, a service, carriage or a mandate and the sale or lease of a property, other than such a contract whose price is all or substantially all of the value of a property sold or leased in connection with the contract.

An information return is not to be filed by a department or a body under the first paragraph where the aggregate of the amounts paid, other than an amount described in any of subparagraphs a to f of that paragraph, to a person or a partnership in a year is less than $1,000.

s. 1086R8.21; O.C. 1470-2002, s. 81; O.C. 1249-2005, s. 52; O.C. 1149-2006, s. 64; O.C. 134-2009, s. 1.