58.1.1. The identification information to which the first paragraph of section 58.1 refers concerning the person required to file a return, report or other document exigible under a fiscal law or any other person referred to in the return, report or other document consists of the person’s(a) name;
(b) date of birth;
(c) address;
(d) occupation;
(e) Social Insurance Number;
(f) Québec business number assigned under the Act respecting the legal publicity of enterprises (chapter P-44.1); (g) business number, within the meaning of subsection 1 of section 248 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));
(h) registration number assigned under any of sections 415, 415.0.2 and 415.0.6 of the Act respecting the Québec sales tax (chapter T-0.1); (h.1) trust account number, within the meaning of subsection 1 of section 248 of the Income Tax Act;
(h.2) trust tax identification number; and
(i) any other means of identification the Minister uses in respect of a person.
For the purposes of subparagraph h.2 of the first paragraph and section 58.1.2, “trust tax identification number” means the number used by the Minister to identify a trust and that was communicated to the trust by the Minister.
2001, c. 51, s. 237; 2005, c. 14, s. 53; 2010, c. 7, s. 218; 2017, c. 1, s. 6; 2021, c. 142021, c. 14, s. 61; 2021, c. 362021, c. 36, s. 512.