I-3 - Taxation Act

Section 1079.8.9 Disposition versions

2020-09-24

1079.8.9. An information return, in respect of a transaction, whose filing is provided for in any of sections 1079.8.5 to 1079.8.6.2, 1079.8.7 and 1079.8.7.1 must be sent to the Minister under separate cover by registered mail, in the prescribed form, and contain the following information:

(a)  the identity of all the parties involved in the transaction and their relationship to each other during the time the transaction was carried out;

(b)  a complete description of the facts relating to the transaction;

(c)  a statement of the tax consequences resulting from the transaction; and

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

An information return, in respect of a transaction, whose filing is provided for in section 1079.8.6.3 must be sent to the Minister under separate cover by registered mail, in the prescribed form, and contain the following information:

(a)  a complete description of the facts of the transaction; and

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

The description of the facts and the statement of the tax consequences must be sufficiently detailed to allow the Minister to analyze the transaction and have a fair understanding of the tax consequences.

The Minister shall acknowledge receipt of the information return referred to in the first paragraph.

2010, c. 25, s. 189; 2020, c. 2, s. 45; 2020, c. 16, s. 168.

2020-02-21

1079.8.9. An information return, in respect of a transaction, whose filing is provided for in any of sections 1079.8.5 to 1079.8.7.1 must be sent to the Minister under separate cover by registered mail, in the prescribed form, and contain the following information:

(a)  the identity of all the parties involved in the transaction and their relationship to each other during the time the transaction was carried out;

(b)  a complete description of the facts relating to the transaction;

(c)  a statement of the tax consequences resulting from the transaction; and

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

The description of the facts and the statement of the tax consequences must be sufficiently detailed to allow the Minister to analyze the transaction and have a fair understanding of the tax consequences.

The Minister shall acknowledge receipt of the information return referred to in the first paragraph.

2010, c. 25, s. 189; 2020, c. 2, s. 45.

2010-10-27

1079.8.9. An information return, in respect of a transaction, whose filing is provided for in any of sections 1079.8.5 to 1079.8.7 must be sent to the Minister under separate cover by registered mail, in the prescribed form, and contain the following information:

(a)  the identity of all the parties involved in the transaction and their relationship to each other during the time the transaction was carried out;

(b)  a complete description of the facts relating to the transaction;

(c)  a statement of the tax consequences resulting from the transaction; and

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

The description of the facts and the statement of the tax consequences must be sufficiently detailed to allow the Minister to analyze the transaction and have a fair understanding of the tax consequences.

The Minister shall acknowledge receipt of the information return referred to in the first paragraph.

2010, c. 25, s. 189.