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I-3 - Taxation Act

Section 1079.8.10.2
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1079.8.10.2. An information return, in respect of a particular transaction, whose filing is provided for in section 1079.8.6.3 must be sent to the Minister by an adviser or a promoter on or before the later of
(a)  the 60th day after the day on which the adviser or the promoter commercializes the particular transaction or promotes it for the first time; and
(b)  the 120th day after the day of the publication in the Gazette officielle du Québec of the transaction determined by the Minister to which the particular transaction relates.
2020, c. 16, s. 170.
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