Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
I-3 - Taxation Act
Section 1129.27.4.3
Disposition versions
1129.27.4.3. If the Corporation is required to pay tax under this Part for a particular capitalization period, the Corporation shall, on or before 31 May following the end of that particular capitalization period,
(a) file with the Minister, without notice or demand, a return under this Part for that particular capitalization period in the prescribed form containing prescribed information;
(b) estimate, in the return, the amount of its tax payable under this Part for that particular capitalization period; and
(c) pay to the Minister the amount of its tax payable under this Part for that particular capitalization period.
1129.27.4.3. If the Corporation is required to pay tax under this Part for a particular capitalization period, the Corporation shall, on or before 31 May following the end of that particular capitalization period,
(a) file with the Minister, without notice or demand, a return under this Part in prescribed form containing the prescribed information;
(b) estimate, in the return, the amount of its tax payable under this Part for that particular capitalization period; and
(c) pay to the Minister the amount of its tax payable under this Part for that particular capitalization period.
