I-3 - Taxation Act

Full text
1159.9. Notwithstanding section 1159.8, every person who, on the date on or before which an amount is to be paid by the person to the Minister under section 1159.10, ceases or fails to pay the amount shall file the fiscal return provided for in section 1159.8 in prescribed form as referred to therein on or before the twentieth day of the month following that in which an amount was last paid by him.
1993, c. 19, s. 148.