PART X.1 — Tax in Respect of Over-contributions to Deferred Income Plans

Return and payment of tax

Not yet annotated · Text current to 2026-06-21 · section last amended 2004-08-31

Current text

Within 90 days after the end of each year after 1975, a taxpayer to whom this Part applies shall

(a)

file with the Minister a return for the year under this Part in prescribed form and containing prescribed information, without notice or demand therefor;

(b)

estimate in the return the amount of tax, if any, payable by the taxpayer under this Part in respect of each month in the year; and

(c)

pay to the Receiver General the amount of tax, if any, payable by the taxpayer under this Part in respect of each month in the year.

Provisions applicable to Part

(2)

Subsections 150(2) and 150(3), sections 152 and 158, subsections 161(1) and 161(11), sections 162 to 167 and Division J of Part I are applicable to this Part with such modifications as the circumstances require.

Source: Justice Laws Website. Not an official version.

Historic text

This section has not been amended since the start of the point-in-time record on 31 August 2004.

Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 204.3 links to the one before it.

Enacting and amending legislation

1976-77, c. 4, s. 69; 1980-81-82-83, c. 48, s. 115; 1985, c. 45, s. 126(F); 1986, c. 6, s. 106

Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.

Cross-references

This section refers to

s. 152 s. 161 s. 162

References are generated from the statutory text and list other sections of the Act only.

Citation

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 204.3.