P-45 - Act respecting the legal publicity of sole proprietorships, partnerships and legal persons

Section 26.1 Disposition versions

2010-11-17

26.1. A registrant who must file a fiscal return with the Minister under section 1000 of the Taxation Act (chapter I-3) or, in the case of a natural person operating a sole proprietorship, who would be required to file such a return if tax were payable by the person under Part I of that Act, may, during the filing period for an annual declaration, declare, in the registrant’s fiscal return, whether or not the information in the register concerning the registrant and referred to in sections 10 and 12 is up to date.

If the registrant declares that the information is up to date, the enterprise registrar shall enter in the statement of information that the registrant has satisfied the annual updating obligation for the current year.

If the registrant declares that the information is not up to date, the registrant shall file an annual declaration in accordance with section 26.

2005, c. 14, s. 9; 2006, c. 38, s. 50; 2009, c. 52, s. 612.

2007-04-01

26.1. A registrant who must file a fiscal return with the Minister under section 1000 of the Taxation Act (chapter I‐3), or, in the case of a natural person operating a sole proprietorship, who would be required to file such a return if tax were payable by the person under Part I of that Act, may, during the filing period for an annual declaration, update the information in the register concerning the registrant by filing the prescribed form with the registrant’s fiscal return and indicating on that form any changes in the information entered in the reference document sent previously by the Minister.

The form provided for in the first paragraph shall be prescribed by the Minister or the Deputy Minister of Revenue. Sections 36.1, 37.1, 37.3 and 37.6 of the Act respecting the Ministère du Revenu (chapter M‐31) apply to that form, with the necessary modifications. Section 89 of that Act does not apply.

2005, c. 14, s. 9; 2006, c. 38, s. 50.

2006-01-01

26.1. A registrant who must file a fiscal return with the Minister of Revenue under section 1000 of the Taxation Act (chapter I‐3), or, in the case of a natural person operating a sole proprietorship, who would be required to file such a return if tax were payable by the person under Part I of that Act, may, during the filing period for an annual declaration, update the information in the register concerning the registrant by filing the prescribed form with the registrant’s fiscal return and indicating on that form any changes in the information entered in the reference document sent previously by the Minister of Revenue.

The form provided for in the first paragraph shall be prescribed by the Minister or Deputy Minister of Revenue. Sections 36.1, 37.1, 37.3 and 37.6 of the Act respecting the Ministère du Revenu (chapter M‐31) apply to that form, with the necessary modifications. Section 89 of that Act does not apply.

2005, c. 14, s. 9.