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Income Tax Regulations

Version of section 803 from 2009-11-19 to 2020-06-17:


 A taxpayer that is a registered non-resident insurer in a taxation year shall pay to the Receiver General, on or before its filing-due date for the taxation year, the tax payable by it under Part XIII of the Act in the taxation year.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/79-424, s. 1
  • SOR/2009-302, ss. 5, 14
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