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P-45 - Act respecting the legal publicity of sole proprietorships, partnerships and legal persons
Section 57.7
Disposition versions
57.7. Sections 57.5 and 57.6 constitute a fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M‐31).
Sections 1000 to 1010, 1037, 1045 and 1052 of the Taxation Act (chapter I‐3) apply, with the necessary modifications, to sections 57.5 and 57.6.
