225. A person contemplated in section 221 must, not later than six months after the end of his fiscal period, transmit to the Minister of Revenue a declaration in the form prescribed by the latter under section 265, a statement of his gross revenue earned during such fiscal period in the territory of each municipal corporation in Québec, and a statement of his taxable gross revenue for the same fiscal period.
A person contemplated in section 222 must, within the time fixed in the first paragraph, transmit to the municipal corporation contemplated in the said section a statement of the number of kilowatt-hours produced and consumed by him in his last fiscal period.