Mandatory Disclosure of Tax Planning by an Adviser or Promoter
TP-1079.CP-V
This form must be completed by any person, including a partnership, that is an adviser or promoter required to make a mandatory disclosure of a transaction it commercialized or promoted where the form and substance of the facts concerning the transaction are very similar to those of the facts of a transaction determined by the Minister and published in the Gazette officielle du Québec. The transaction must not have required a significant modification to its form and substance to adapt it for implementation with various taxpayers or partnerships.