58.1R4. For the purposes of section 58.1 of the Act, the Minister may also require the information in respect of identification prescribed in section 58.1R3 from persons governed by the first paragraph of the said section who did not reside in Canada and who were employed in Québec, carried on a business therein or disposed of a taxable Québec property within the meaning of sections 26, 1089 to 1091 and 1094 to 1102 of the Taxation Act (chapter I-3) and the regulations made under those sections.
R.R.Q., 1981, c. M-31, r. 1, s. 58.1R4.