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I-3, r. 1 - Regulation respecting the Taxation Act

Section 1032r1
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1032R1. An election by a legal representative under section 1032 of the Act is made by filing with the Minister the prescribed form on or before the balance-due day that would otherwise have been applicable to the individual referred to in the first paragraph of that section 1032 for the taxation year referred to in that paragraph.
s. 1032R1; R.R.Q., 1981, c. I-3, r. 1, s. 1032R1; O.C. 1466-98, s. 104; O.C. 134-2009, s. 1.
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