I-3 - Taxation Act

Section 1175.40 Disposition versions

2022-06-08

1175.40. An operator must, for each calendar year for which tax is payable under this Part, file with the Minister, in the prescribed form, without notice or demand, a fiscal return containing prescribed information and the operator’s financial statements prepared for the operator’s last fiscal period that ends in the preceding calendar year.

An operator, other than a municipality, that is exempt from the payment of tax under this Part shall, for each calendar year for which such tax would otherwise be payable, file with the Minister, in the prescribed form, without notice or demand, a fiscal return containing prescribed information.

The documents must be filed by the following persons and within the following time:

(a)  in the case of an operator that is a corporation or a partnership, by the corporation or partnership, as the case may be, or on its behalf, within six months after the end of the operator’s last fiscal period that ends in the preceding calendar year;

(b)  in the case of an operator that is a succession or a trust, by the liquidator of the succession, the executor or the trustee, as the case may be, within 90 days after the end of the operator’s last fiscal period that ends in the preceding calendar year; and

(c)  in the case of an operator who is an individual, by the individual, on or before 15 June of the calendar year.

Despite subparagraph c of the third paragraph, if the operator is an individual who dies in the calendar year but before 16 June, the documents mentioned in the first paragraph must be produced by the individual’s legal representative within six months after the death.

If the documents are not filed in accordance with the first, second or third paragraph, they must be filed by the person who is required by notice in writing from the Minister to file the documents, within such reasonable time as the notice specifies.

2005, c. 23, s. 261; 2011, c. 34, s. 119; 2022, c. 23, s. 155.

2011-12-09

1175.40. An operator must, for each calendar year for which tax is payable under this Part, file with the Minister, in the prescribed form, without notice or demand, a fiscal return containing prescribed information and the operator’s financial statements prepared for the operator’s last fiscal period that ends in the preceding calendar year.

The documents must be filed by the following persons and within the following time:

(a)  in the case of an operator that is a corporation or partnership, by the corporation or partnership, as the case may be, or on its behalf, within six months after the end of the last fiscal period;

(b)  in the case of an operator that is a succession or a trust, by the liquidator of the succession, the executor or the trustee, as the case may be, within 90 days after the end of the last fiscal period; and

(c)  in the case of an operator who is an individual, by the individual, on or before 15 June of the calendar year.

Despite subparagraph c of the first paragraph, if the operator is an individual who dies in the calendar year but before 16 June, the documents mentioned in the first paragraph must be produced by the individual’s legal representative within six months after the death.

If the documents are not filed in accordance with the first or second paragraph, they must be filed by the person who is required by notice in writing from the Minister to file the documents, within such reasonable time as the notice specifies.

2005, c. 23, s. 261; 2011, c. 34, s. 119.

2006-03-01

1175.40. An operator that is required to pay the public utility tax for a calendar year shall file with the Minister, in prescribed form, without notice or demand, a fiscal return containing the prescribed information and the operator’s financial statements prepared for the operator’s last fiscal period that ends in the preceding calendar year.

The documents must be filed by the following persons and within the following time:

(a)  in the case of an operator that is a corporation or partnership, by the corporation or partnership, as the case may be, or on its behalf, within six months after the end of the last fiscal period;

(b)  in the case of an operator that is a succession or a trust, by the liquidator of the succession, the executor or the trustee, as the case may be, within 90 days after the end of the last fiscal period; and

(c)  in the case of an operator who is an individual, by the individual, on or before 15 June of the calendar year.

Despite subparagraph c of the first paragraph, if the operator is an individual who dies in the calendar year but before 16 June, the documents mentioned in the first paragraph must be produced by the individual’s legal representative within six months after the death.

If the documents are not filed in accordance with the first or second paragraph, they must be filed by the person who is required by notice in writing from the Minister to file the documents, within such reasonable time as the notice specifies.

2005, c. 23, s. 261.