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

Section 1086r67
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1086R67. A person who ceases to carry on a business and who has to file a return under this Title, must file a return within 30 days from the day of the cessation of the carrying on of such business and the return must be in respect of the whole period for which a return has not been filed.
s. 1086R14; O.C. 1981-80, s. 1086R14; R.R.Q., 1981, c. I-3, r. 1, s. 1086R14; O.C. 1471-91, s. 33; O.C. 134-2009, s. 1.
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