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I-3 - Taxation Act

Section 1129.73
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1129.73. Every member of a SIFT partnership that is liable to pay tax under this Part for a taxation year shall—on or before the day, determined in accordance with section 1086R80 of the Regulation respecting the Taxation Act (chapter I-3, r. 1), on which the partnership return provided for in section 1086R78 of that Regulation is required to be filed for the year—file with the Minister a return for the year in the prescribed form containing an estimate of the amount of tax payable by the partnership under this Part for the year.
2009, c. 5, s. 534; 2009, c. 15, s. 426.
1129.73. Every member of a SIFT partnership that is liable to pay tax under this Part for a taxation year shall—on or before the day, determined in accordance with section 1086R23.3 of the Regulation respecting the Taxation Act (R.R.Q., 1981, c. I-3, r. 1), on which the partnership return provided for in section 1086R23.1 of that Regulation is required to be filed for the year—file with the Minister a return for the year in the prescribed form containing an estimate of the amount of tax payable by the partnership under this Part for the year.
2009, c. 5, s. 534.
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