Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

Marginal note:Return and payment of tax

• 204.3 (1) Within 90 days after the end of each year after 1975, a taxpayer to whom this Part applies shall

  • (a) file with the Minister a return for the year under this Part in prescribed form and containing prescribed information, without notice or demand therefor;

  • (b) estimate in the return the amount of tax, if any, payable by the taxpayer under this Part in respect of each month in the year; and

  • (c) pay to the Receiver General the amount of tax, if any, payable by the taxpayer under this Part in respect of each month in the year.

• Marginal note:Provisions applicable to Part

  (2) Subsections 150(2) and 150(3), sections 152 and 158, subsections 161(1) and 161(11), sections 162 to 167 and Division J of Part I are applicable to this Part with such modifications as the circumstances require.