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Versions of s. 237.3(5)

I-3.3 — Income Tax Act · 2 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2023-06-22 to present available View Source
    An information return required byunder subsection (2) to be filed by a person for a reportable transaction is to be filed with the Minister on or before June 30 of the calendar year following the calendar year in which the transaction first becamefor a reportable transaction inmust respectbe offiled the person.by
    Full text

    An information return required under subsection (2) to be filed with the Minister for a reportable transaction must be filed by

  2. 2013-06-26 to 2023-06-22 View Source

    An information return required by subsection (2) to be filed by a person for a reportable transaction is to be filed with the Minister on or before June 30 of the calendar year following the calendar year in which the transaction first became a reportable transaction in respect of the person.