RL-14 Slip: Information About a Tax Shelter (courtesy translation)
The RL-14 slip must be filed by any tax shelter promoter that, in a calendar year, accepted consideration from an individual (an investor) who, at the time of the acceptance, was resident in Québec, or acted as a mandator or mandatary in respect of such an acceptance.
The information on the RL-14 slip is used by investors to complete the personal income tax return (TP-1-V).
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The courtesy translation of this document is available below for information purposes only.