1026.0.1. Every individual shall, on or before the individual’s balance-due day for the year, pay to the Minister for each taxation year the amount by which the individual’s tax payable for the year under this Part, estimated in accordance with section 1004, exceeds the aggregate of all amounts deducted or withheld under section 1015 in respect of his income for the year and of all other amounts paid or deemed to be paid to the Minister on or before that date as partial payment of the individual’s tax payable under this Part for the year.
1995, c. 1, s. 115; 1997, c. 31, s. 98.