T-0.1 - Act respecting the Québec sales tax

Section 316 Disposition versions

1994-06-17

316. The receiver shall file with the Minister in prescribed form containing prescribed information all returns that are required to be filed by the person in respect of

(1)  the relevant assets of the receiver for reporting periods ending in the period during which the receiver is acting as receiver of the person; and

(2)  supplies of immovables that can reasonably be considered to relate to the relevant assets and that were made to the person in those periods.

The receiver shall file the returns referred to in the first paragraph as if the relevant assets were the only businesses, affairs, properties and assets of the person.

1991, c. 67, s. 316; 1994, c. 22, s. 534.

1992-07-01

316. The receiver is responsible for the filing of

(1)  all returns in relation to the business or property to which the appointment relates for reporting periods of the person ending before that time or in respect of any occurrence before that time, that are required by this title or the regulations to have been made by the person and that have not been filed before that time; and

(2)  all returns in relation to the business or property to which the appointment relates for reporting periods of the person ending in the period during which the receiver is acting as receiver or in respect of any occurrence in that period.

1991, c. 67, s. 316.