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 1079.8.10.2
Disposition versions

Full text
1079.8.10.2. An information return, in respect of a particular transaction, whose filing is provided for in section 1079.8.6.3 must be sent to the Minister by an adviser or a promoter on or before the later of
(a)  the 60th day after the day on which the adviser or the promoter commercializes the particular transaction or promotes it for the first time; and
(b)  the 120th day after the day of the publication in the Gazette officielle du Québec of the transaction determined by the Minister to which the particular transaction relates.
2020, c. 16, s. 170.
© Gouvernement du Québec