T-0.1 - Act respecting the Québec sales tax

Section 317.1 Disposition versions

1994-06-17

317.1. The receiver shall, unless the Minister waives in writing the requirement for the receiver to file the return, file with the Minister in prescribed form containing prescribed information a return for the reporting period referred to in the second paragraph that relates to the businesses, affairs, properties or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person during that reporting period.

The rules set out in the first paragraph apply if the person has not on or before the particular day filed a return required to be filed by the person for a reporting period of the person ending

(1)  on or before the particular day; and

(2)  in or immediately before the fiscal year of the person that included the particular day.

1994, c. 22, s. 536.