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

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1086R9. Every insurer, within the meaning of paragraph a.1 of section 966 of the Act, who is a party to a life insurance policy in respect of which an amount is to be included in computing the income of a taxpayer pursuant to section 92.11 or 92.13 of the Act must file an information return in prescribed form in respect of that amount.
s. 1086R7.2; O.C. 615-88, s. 37; O.C. 1471-91, s. 33; O.C. 366-94, s. 26; O.C. 473-95, s. 48; O.C. 67-96, s. 62; O.C. 1454-99, s. 54; O.C. 134-2009, s. 1; O.C. 390-2012, s. 76.