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T-0.1 - Act respecting the Québec sales tax

Section 450.0.9
Disposition versions

Full text
450.0.9. Where a tax adjustment note is issued under section 450.0.2 or 450.0.5 to a pension entity of a pension plan and, as a consequence of that issuance, subparagraph 4 of the first paragraph of section 450.0.4 or 450.0.7 applies to a participating employer of the pension plan, the pension entity shall, in a document in the form and containing the information determined by the Minister and in a manner satisfactory to the Minister, notify without delay the participating employer of that issuance.
2011, c. 34, s. 155; 2013, c. 10, s. 231.
450.0.9. Where a tax adjustment note is issued under section 450.0.2 or 450.0.5 to a pension entity of a pension plan and, as a consequence of that issuance, subparagraph 4 of the first paragraph of section 450.0.4 or 450.0.7 applies to a participating employer of the pension plan, the pension entity shall, in the prescribed form containing prescribed information and in a manner satisfactory to the Minister, notify without delay the participating employer of that issuance.
2011, c. 34, s. 155.
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