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T-0.1 - Act respecting the Québec sales tax

Section 307
Disposition versions

Full text
307. The reporting period of the person, in relation to the activities of the person to which the bankruptcy relates, during which the trustee in bankruptcy is discharged under the Bankruptcy and Insolvency Act (Revised Statutes of Canada, 1985, chapter B-3) shall end on the day the order of discharge is granted.
1991, c. 67, s. 307; 1994, c. 22, s. 527.
307. Where an absolute order of discharge of the bankrupt is granted under the Bankruptcy Act (Revised Statutes of Canada, 1985, chapter B-3), the reporting period of the bankrupt that began during the bankruptcy and that, but for this section, would have ended after that time, is deemed to have ended immediately before the day the order is granted.
1991, c. 67, s. 307.
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