I-3, r. 1 - Regulation respecting the Taxation Act

Section 1086r71 Disposition versions

2012-09-01

1086R71. A person who ceases or fails to remit, at the time provided for, amounts that were previously deducted or withheld according to section 1015 of the Act, or under an interpretation thereof, must file an information return in prescribed form on or before the 20th of the month following the month during which the person made the last remittance.

Every person, whether or not required to file the return referred to in the first paragraph, must, upon formal request, file with the Minister within the time stipulated therein the return to be filed under paragraph.

s. 1086R18; O.C. 1981-80, s. 1086R18; R.R.Q., 1981, c. I-3, r. 1, s. 1086R18; O.C. 1471-91, s. 33; O.C. 473-95, s. 48; O.C. 1282-2003, s. 82; O.C. 134-2009, s. 1.