1086R65. The returns required under this Title, with the exception of the returns required by sections 1086R29, 1086R57.0.1 and 1086R87.1 and except as otherwise expressly provided, must be filed with the Minister on or before the last day of February of each year in respect of the preceding calendar year.
s. 1086R13; O.C. 1981-80, s. 1086R13; R.R.Q., 1981, c. I-3, r. 1, s. 1086R13; O.C. 1155-2004, s. 71; O.C. 134-2009, s. 1; 1182-2017O.C. 1182-2017, s. 191; 117-2019O.C. 117-2019, s. 351.