1001. Every person, whether or not the person is liable to pay tax and whether or not a fiscal return has been filed, shall, on demand from the Minister, sent by registered mail or served personally, file with the Minister in prescribed form and containing the prescribed information a fiscal return for the taxation year and within such time as may be designated in the demand.
1972, c. 23, s. 733; 1973, c. 17, s. 114; 1973, c. 18, s. 27; 1975, c. 83, s. 84; 1997, c. 14, s. 290; 1999, c. 83, s. 273; 2000, c. 5, s. 234.