I-3 - Taxation Act

Section 1079.7 Disposition versions

2021-12-10

1079.7. Every promoter in respect of a tax shelter who accepts consideration in respect of the tax shelter from an individual resident in Québec at the time of the acceptance or who acts as a mandator or mandatary in respect of such an acceptance in a calendar year shall, in prescribed form and manner, file an information return for the year, unless such a return in respect of the tax shelter has already been filed in accordance with this section, containing

(a)  the name, address and either the Social Insurance Number or the trust account number and trust tax identification number of each individual who so acquired or otherwise invested in the tax shelter in the year and was resident in Québec at the time of the acquisition or investment;

(b)  the amount paid in respect of the tax shelter by each individual referred to in paragraph a; and

(c)  such other information as is required by the prescribed form.

1990, c. 59, s. 350; 1993, c. 19, s. 142; 2000, c. 5, s. 283; 2021, c. 14, s. 182; 2021, c. 36, s. 142.

2021-06-02

1079.7. Every promoter in respect of a tax shelter who accepts consideration in respect of the tax shelter from an individual resident in Québec at the time of the acceptance or who acts as a mandator or mandatary in respect of such an acceptance in a calendar year shall, in prescribed form and manner, file an information return for the year, unless such a return in respect of the tax shelter has already been filed in accordance with this section, containing

(a)  the name, address and Social Insurance Number or trust account number, within the meaning of subsection 1 of section 248 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), of each individual who so acquired or otherwise invested in the tax shelter in the year and who was resident in Québec at the time of the acquisition or investment;

(b)  the amount paid in respect of the tax shelter by each individual referred to in paragraph a; and

(c)  such other information as is required by the prescribed form.

1990, c. 59, s. 350; 1993, c. 19, s. 142; 2000, c. 5, s. 283; 2021, c. 14, s. 182.

2006-03-01

1079.7. Every promoter in respect of a tax shelter who accepts consideration in respect of the tax shelter from an individual resident in Québec at the time of the acceptance or who acts as a mandator or mandatary in respect of such an acceptance in a calendar year shall, in prescribed form and manner, file an information return for the year, unless such a return in respect of the tax shelter has already been filed in accordance with this section, containing

(a)  the name, address and Social Insurance Number of each individual who so acquired or otherwise invested in the tax shelter in the year and who was resident in Québec at the time of the acquisition or investment;

(b)  the amount paid in respect of the tax shelter by each individual referred to in paragraph a; and

(c)  such other information as is required by the prescribed form.

1990, c. 59, s. 350; 1993, c. 19, s. 142; 2000, c. 5, s. 283.