Tax wiki
s. 211.82
PART XII.5 — Recovery of Labour-sponsored Funds Tax Credit
Return
Not yet annotated · Text current to 2026-06-21 · section last amended 2013-06-26
Current text
Every person that is liable to pay tax under this Part for a taxation year shall, not later than the day on or before which the person is required by section 150 to file a return of income for the year under Part I, file with the Minister a return for the year under this Part in prescribed form containing an estimate of the tax payable by the person for the year.
Provisions applicable to this Part
(2)Subsections 150(2) and (3), sections 152, 158 and 159, subsections 161(1) and (11), sections 162 to 167 and Division J of Part I apply to this Part, with any modifications that the circumstances require.
Source: Justice Laws Website. Not an official version.
Historic text
This section has not been amended since it was enacted (2013, c. 34, s. 345), so there is no earlier version.
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 211.82 links to the one before it.
Enacting and amending legislation
- 2013, c. 34, s. 345
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
Citation
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 211.82.