1129.18. Where an archival centre or a museum must, for a year, pay tax under this Part, it shall, within 90 days after the end of the year,(a) file with the Minister, without notice or demand, a return under this Part for the year in the prescribed form containing prescribed information;
(b) estimate, in the return, the amount of its tax payable under this Part for the year; and
(c) pay to the Minister the amount of its tax payable under this Part for the year.