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A-6.002 - Tax Administration Act
Section 86.1
Disposition versions
86.1. Every document made out under a fiscal law and that is issued and transmitted to a partnership, in the name it has declared, is deemed, where it concerns the obligations of a person in relation to the deduction at source provided for in section 1015 of the Taxation Act (chapter I-3) or where it concerns the obligations of a person as an employer, to be issued in the name of the members of the partnership acting under the name declared by the partnership, and to be transmitted to each member.
