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 503.0.0.1
Disposition versions

Full text
503.0.0.1. For the purposes of section 502, an election that is filed after the time provided for in that section is deemed to have been filed on or before that time if
(a)  the election is made in accordance with section 503;
(b)  an estimate by the corporation of the penalty under section 503.0.0.2 is paid when the election is filed; and
(c)  the directors or any other person legally entitled to administer the affairs of the corporation has previously authorized the election.
2006, c. 13, s. 40.
© Gouvernement du Québec