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I-3 - Taxation Act

Section 1129.53
Disposition versions

Full text
1129.53. Every trust that, at the end of a taxation year, is an environmental trust resident in Québec shall
(a)  file with the Minister, on or before its filing-due date for the year, a return under this Part for the year in prescribed form, without notice or demand therefor;
(b)  estimate, in the return, the amount of its tax payable under this Part for the year; and
(c)  pay to the Minister the amount of its tax payable under this Part for the year on or before its balance-due day for the year.
1996, c. 39, s. 270; 2000, c. 5, s. 288.
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