F-2.1, r. 14 - Regulation governing the municipal tax for 9-1-1

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18. The Minister of Revenue determines, at the end of each fiscal year, bad debts attributable to the accounts receivable relating to the tax.
The sum represented by the bad debts is subtracted from the proceeds of the tax remitted by the Minister in the 14th month after the end of the fiscal year.
O.C. 773-2009, s. 18.