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I-3 - Taxation Act

Section 1129.61
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1129.61. Where a corporation is required to pay tax under this Part in respect of one month in a calendar year, it shall, before 1 March of the following calendar year,
(a)  file with the Minister, without notice or demand therefor, a return for the year under this Part in prescribed form;
(b)  estimate, in the return, the amount of tax payable under this Part by it in respect of each month in the year; and
(c)  pay to the Minister the amount of tax payable under this Part by it in respect of each month in the year.
1998, c. 16, s. 246.
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