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I-3 - Taxation Act

Section 1079.8.19
Disposition versions

Full text
1079.8.19. Applications for a certificate from Revenu Québec must be made in the prescribed manner.
A certificate from Revenu Québec is issued to a person that, on the date specified in the certificate, has filed the returns and reports required under fiscal laws and has no overdue amount payable under such laws; this is the case, in particular, where recovery of such an amount has been legally suspended or, if arrangements have been made with the person to ensure payment of the amount, the person has not defaulted on the payment arrangements.
A certificate is valid until the end of the three-month period following the month in which it was issued.
2015, c. 8, s. 89.
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