P-45 - Act respecting the legal publicity of sole proprietorships, partnerships and legal persons

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27. Every legal person resulting from a simplified amalgamation which, upon amalgamation, presented an amending declaration during the period determined for filing an annual declaration, is exempted from the requirement for the current year.
1993, c. 48, s. 27; 2001, c. 20, s. 4.
27. Every registrant having presented a declaration of registration or an initial declaration during the period determined for filing an annual declaration is exempted from the above requirement for the current year.
Every legal person resulting from a simplified amalgamation which, upon amalgamation, presented an amending declaration during the period determined for filing an annual declaration, is also exempted from the requirement for the current year.
1993, c. 48, s. 27.