Income Tax Act
183 (1) Every corporation that is liable to pay tax under this Part for a taxation year shall file with the Minister a return for the year in prescribed form not later than the day on or before which the corporation is required by section 150 to file its return of income for the year under Part I.
(2) Every corporation shall pay to the Receiver General on or before its balance-due day for each taxation year its tax payable under this Part for the year.
Marginal note:Provisions applicable
(3) Subsections 150(2) and 150(3), sections 151, 152, 158 and 159, subsections 161(1) and 161(11), sections 162 to 167 and Division J of Part I apply to this Part with such modifications as the circumstances require.
- NOTE: Application provisions are not included in the consolidated text;
- see relevant amending Acts. 1994, c. 29, s. 16;
- 2000, c. 30, s. 174.
- Date modified: