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

Section 1086r51
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1086R51. A department of the Gouvernement du Québec or a body required to file an information return under section 1086R49 or 1086R50 must forward to each person or partnership in respect of whom the return is filed one copy of the part of the return that concerns that person or that partnership not later than the last day of February in respect of the previous calendar year.
s. 1086R8.23; O.C. 1470-2002, s. 81; O.C. 1282-2003, s. 79; O.C. 1149-2006, s. 65; O.C. 134-2009, s. 1.
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