Marginal note:Return and payment of tax
206 (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: