28. The assessor shall transmit to the Minister the duly completed form not later than 31 October of the fiscal period preceding the fiscal period for which the median proportion is being determined.
Notwithstanding the foregoing, in the case of the median proportion determined for the first fiscal period to which a roll deposited after 15 September of the preceding fiscal period applies, transmission of the form as prescribed in the first paragraph shall be made not later than 30 November of that preceding fiscal period. The same applies in the case of the median proportion determined for a supplementary fiscal period to which the roll applies under section 72 of the Act respecting municipal taxation (chapter F-2.1).