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I-3 - Taxation Act
Section 1079.8.10.1
Disposition versions
1079.8.10.1. An information return, in respect of a specified transaction, whose filing is provided for in section 1079.8.6.2 must be sent to the Minister on or before the later of
(a) the 60th day after the day determined by the Minister, under the fourth paragraph of section 1079.8.1, from which the obligation to disclose the specified transaction applies; and
(b) the 120th day after the day of the publication in the Gazette officielle du Québec of the transaction determined by the Minister to which the specified transaction relates.
