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

Section 1086r68
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1086R68. Where a person is required to file a return under this Title has died, such return must be filed by the person’s legal representatives within 90 days from the date of death and must be in respect of that whole period previous to the death for which no return has been filed.
s. 1086R15; O.C. 1981-80, s. 1086R15; R.R.Q., 1981, c. I-3, r. 1, s. 1086R15; O.C. 1471-91, s. 33; O.C. 134-2009, s. 1.
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