Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 1045.0.2
Disposition versions

Full text
1045.0.2. (Repealed).
2005, c. 1, s. 273; 2007, c. 12, s. 217.
1045.0.2. Where, under section 36 of the Act respecting the Ministère du Revenu (chapter M-31), the Minister extends the time limit fixed to file a return under this Part or the regulations and the return is not filed within the extended time limit, no account shall be taken of the extension for the purpose of computing a penalty provided for in section 59 of that Act or in section 1045.
2005, c. 1, s. 273.
© Gouvernement du Québec