I-3 - Taxation Act

Section 1185.1 Disposition versions

2006-03-01

1185.1. Every taxpayer shall, subject to the second paragraph, pay to the Minister

(a)  one-half of the tax for the taxation year, estimated in accordance with section 1004, at or before the end of the taxpayer’s taxation year, and

(b)  the remainder of the tax so estimated for the taxation year, on or before the taxpayer’s balance-due day, within the meaning of section 1, for that year.

However, subparagraph a of the first paragraph does not require, where an individual dies in a taxation year, the payment of an amount, in respect of that individual, which would otherwise become payable under the said subparagraph on the day of his death or after that day.

1993, c. 64, s. 210; 1995, c. 1, s. 198; 1997, c. 3, s. 71; 1997, c. 31, s. 142.