88.12.An individual who is required to pay an amount under the first paragraph of section 88.2 must, in order to determine the amount, send the Minister of Revenue a prescribed form on or before the date the individual is required to file, under section 1000 of the Taxation Act (chapter I-3), a tax return for the year, or would be required to file one if the individual had income tax payable for that year under Part I.