28. Every registrant having filed, during the period determined for filing an annual declaration, a document containing the same information as that required in an annual declaration, that is deposited in the register following its transfer under section 72 or 73, is exempted from the requirement of filing an annual declaration for the current year.
Every registrant who, during the period referred to in the first paragraph, files under section 26.1 a document transferred under section 72.1 that is deposited in the register together with the reference document sent previously by the Minister of Revenue is also exempted from that requirement.
1993, c. 48, s. 28; 2005, c. 14, s. 10.