I-3 - Taxation Act

Section 1129.12.34 Disposition versions

2010-10-27

1129.12.34. If a qualified cooperative or qualified federation of cooperatives is required to pay tax for a calendar year under section 1129.12.33, it shall, on or before 31 March of the calendar year that follows the calendar year for which the tax is payable,

(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.

2010, c. 25, s. 210.