46. A registrant who is required to file a fiscal return under section 1000 of the Taxation Act (chapter I-3) or, in the case of a natural person operating a sole proprietorship or a trust, would be required to file such a return if tax were payable by the person under Part I of that Act may, during the period determined by regulation, declare in the registrant’s fiscal return whether the information required by sections 33 to 35.1 to be contained in the register concerning the registrant is up to date.
If the registrant declares that the information is up to date, the registrar records in the statement of information that the registrant has met the annual updating obligation for the current year.
If the registrant declares that the information is not up to date, the registrant must file an updating declaration in accordance with section 45.
2010, c. 7, s. 46; 2010, c. 40, s. 38; 2016, c. 29, s. 101.