86. Not later than 1 April each year, the official representative of an authorized association must submit a return to the director general for the financial year ended on the preceding 31 December.
The return must contain a statement of income and expenditures made in accordance with section 83.1 and the information prescribed by section 83.2.
The official representative must, for two years from the date of submitting the return, keep the receipts issued for contributions received. However, he must hand them over to the director general at his request.
1977, c. 11, s. 86; 1982, c. 31, s. 25.