P-44.1, r. 1 - Regulation respecting the application of the Act respecting the legal publicity of enterprises

Section 3 Disposition versions

2014-07-01

3. The period for filing a registrant’s annual updating declaration corresponds to,

(1)  in the case of a legal person required to file a fiscal return under section 1000 of the Taxation Act (chapter I-3), the period that starts on the day after the end date of its taxation year and ends on the day that is 6 months after that date;

(2)  in the case of a trust required to file a fiscal return under section 1000 of the Taxation Act, the period that starts on the day after the end date of its taxation year and ends on the day that is three months after that date;

(3)  in the case of a natural person or a partnership, the period that starts on 1 January and ends on 15 June; and

(4)  in all other cases, the period that starts on 15 May and ends on 15 November.

M.O. 2012-02-09, s. 3.

2012-09-01

3. The period for filing a registrant’s annual updating declaration corresponds to,

(1)  in the case of a legal person required to file a fiscal return under section 1000 of the Taxation Act (chapter I-3), the period that starts on the day after the end date of its taxation year and ends on the day that is 6 months after that date;

(2) (not in force) in the case of a trust required to file a fiscal return under section 1000 of the Taxation Act, the period that starts on the day after the end date of its taxation year and ends on the day that is three months after that date;

(3)  in the case of a natural person or a partnership, the period that starts on 1 January and ends on 15 June; and

(4)  in all other cases, the period that starts on 15 May and ends on 15 November.

M.O. 2012-02-09, s. 3.