Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Income Tax Act

Version of section 206 from 2021-06-29 to 2024-05-01:


Marginal note:Return and payment of tax

  •  (1) Every person who is liable to pay tax under this Part for all or part of a calendar year shall,

    • (a) on or before the person’s filing-due date for the year, file with the Minister a return for the year under this Part in prescribed form and containing prescribed information, without notice or demand; and

    • (b) on or before the person’s balance-due day for the year, pay to the Receiver General the amount of tax payable under this Part by the person for the year.

  • Marginal note:Provisions applicable to Part

    (2) Subsections 150(2) and (3), sections 152 and 158 to 167 and Division J of Part I apply with any modifications that the circumstances require.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 1 (5th Supp.), s. 206
  • 1994, c. 7, Sch. II, s. 166, Sch. VIII, s. 120, c. 21, s. 93
  • 1998, c. 19, s. 210
  • 2000, c. 14, s. 41, c. 19, s. 60
  • 2001, c. 17, ss. 169, 247
  • 2005, c. 30, s. 14
  • 2007, c. 35, s. 120
  • 2017, c. 33, s. 66
  • 2021, c. 23, s. 49

Date modified: