Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

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

Section 1054r2
Disposition versions

Full text
1054R2. The amended fiscal return and the prescribed documents referred to in subparagraph d of the first paragraph of section 1054 of the Act must be filed with the Minister on or before the filing-due date that applies to the taxpayer for the taxation year of the taxpayer’s death or, if later, the filing-due date that applies to the first taxation year of the deceased taxpayer’s succession.
s. 1054R2; O.C. 1981-80, s. 1054R2; R.R.Q., 1981, c. I-3, r. 1, s. 1054R2; O.C. 1549-88, s. 29; O.C. 1466-98, s. 105; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 25.
© Gouvernement du Québec