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F-2.1 - Act respecting municipal taxation

Section 226.1
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Full text
226.1. (Repealed).
1981, c. 12, s. 31; 2005, c. 23, s. 22.
226.1. Where a person has a fiscal period exceeding 365 days and thus does not have a fiscal period ending in a particular calendar year, the first fiscal period of that person ending in the calendar year following the particular year is deemed, for the purposes of this subdivision, to end on the last day of the particular calendar year.
1981, c. 12, s. 31.
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