PART I — Income Tax · DIVISION I — Returns, Assessments, Payment and Appeals · Estimate of Tax

Estimate of tax

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

Current text

Every person required by section 150 to file a return of income shall in the return estimate the amount of tax payable.

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 151 links to the one before it.

Enacting and amending legislation

1970-71-72, c. 63, s. 1“151”

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. 150

Referred to in

s. 185.2

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. 151.