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

Section 1086r75
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1086R75. (Revoked).
s. 1086R21; O.C. 1981-80, s. 1086R21; R.R.Q., 1981, c. I-3, r. 1, s. 1086R21; O.C. 134-2009, s. 1; O.C. 701-2013, s. 77.
1086R75. For the purposes of section 1086R73, “fiscal period” means the period for which the accounts of the association have normally been made up, and, where there is no established rule, the fiscal period is that adopted by the association, the fiscal period may not, however, exceed 12 months.
s. 1086R21; O.C. 1981-80, s. 1086R21; R.R.Q., 1981, c. I-3, r. 1, s. 1086R21; O.C. 134-2009, s. 1.
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