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

Marginal note:Return and payment of tax

204.92 Every person who is liable to pay tax under this Part in respect of a month in a year shall, within 90 days after the end of the year,

• (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 under this Part by the person in respect of each month in the year; and

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