T-0.1 - Act respecting the Québec sales tax

Section 433.27 Disposition versions

2015-10-21

433.27. Every person that holds units of a selected non-stratified investment plan and that is a selected investor in the investment plan for a calendar year shall, if the investment plan makes a written request during the calendar year, provide to the investment plan the prescribed information on or before the later of

(1)  15 November of the calendar year; and

(2)  the day that is 45 days after the day on which the person receives the request.

Every person that holds units of a series (other than an exchange-traded series) of a selected stratified investment plan and that is a selected investor in the investment plan for a calendar year shall, if the investment plan makes a written request during the calendar year, provide to the investment plan the prescribed information on or before the later of

(1)  15 November of the calendar year; and

(2)  the day that is 45 days after the day on which the person receives the request.

The first and second paragraphs do not apply in respect of a person, for a calendar year, in respect of an investment plan, if the person

(1)  is a qualifying investor in the investment plan for the calendar year; and

(2)  provides the information required under section 433.29 to the investment plan on or before 15 November of the calendar year.

2015, c. 21, s. 756.