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P-45 - Act respecting the legal publicity of sole proprietorships, partnerships and legal persons
Section 26.2
Disposition versions
26.2. Where the application of the Taxation Act (chapter I‐3) changes the filing period for the annual declaration of a registrant referred to in section 26.1 who is a legal person, the registrant is required to satisfy the obligation under section 26 only once during a calendar year.
