35.3. Any person contemplated in this division who fails, in respect of a taxation year, to file a fiscal return in prescribed form and within the time prescribed in section 1000 or 1159.8 of the Taxation Act (chapter I-3) shall keep the registers, books of account and vouchers relating to that year for six years after the date he has filed his fiscal return for that year.
1983, c. 49, s. 41; 1993, c. 19, s. 156; 1994, c. 22, s. 353.