1129.27.3. Where the Corporation is required to pay tax under this Part for a particular capitalization period, the Corporation shall, on or before 31 May following the end of that particular capitalization period,(a) file with the Minister, without notice or demand therefor, a return under this Part in prescribed form containing the prescribed information;
(b) estimate, in the return, the amount of its tax payable under this Part for that particular capitalization period; and
(c) pay to the Minister the amount of its tax payable under this Part for that particular capitalization period.