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

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26.2. Where the application of the Taxation Act (chapter I‐3) changes the filing period for the annual declaration of a registrant referred to in section 26.1 who is a legal person, the registrant is required to satisfy the obligation under section 26 only once during a calendar year.
2005, c. 14, s. 9.