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A-6.002 - Tax Administration Act

Section 54
Disposition versions

Full text
54. Before any coupon or share warrant, representing interest or dividends payable by any debtor, or a cheque representing interest or dividends payable by a non-resident debtor is negotiated by a person residing in Québec or on his behalf, a certificate of ownership in prescribed form must be furnished to the debtor or the paying agency by such person or on his behalf.
The application of the first paragraph may be extended, by regulation, to coupons and share warrants negotiated by non-resident persons or on their behalf.
1972, c. 22, s. 54; 1990, c. 7, s. 223.
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