1086R69. Every bankruptcy trustee, cessionary, liquidator, curator, trustee of sequestrated property, agent or other person who administers, liquidates or controls in any manner whatsoever the property, business, estate or income of a person who has not filed an information return in accordance with this Title, must file such return.
s. 1086R16; O.C. 1981-80, s. 1086R16; R.R.Q., 1981, c. I-3, r. 1, s. 1086R16; O.C. 1471-91, s. 33; O.C. 134-2009, s. 1.