F-2.1 - Act respecting municipal taxation

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210.13. A person wishing to benefit from a grant for a particular year in respect of a specified assessment unit must file an application on or before 31 December of the fourth year that follows the particular year with the Minister of Revenue in the prescribed form containing prescribed information that the person must enclose with the fiscal return the person is required to file under section 1000 of the Taxation Act (chapter I-3) for the year that ended immediately before the beginning of the particular year or would be required to file if tax were payable by the person for that year under Part I of that Act.
2017, c. 1, s. 44.