I-3 - Taxation Act

Full text
1175.31. A person or partnership that is an operator in a calendar year shall pay for that year, on or before 1 March of that year, a public utility tax.
For the purposes of the first paragraph, the person or partnership that operates a structure used to produce electric power supplied to another person or partnership operating an electric power production, transmission or distribution system is itself deemed to operate such a system.
2005, c. 23, s. 261.