Tax wiki
s. 183
PART II — [Repealed, 2017, c. 20, s. 27]
Not yet annotated · Text current to 2026-06-21 · section last amended 2017-06-22
Current text
[Repealed, 2017, c. 20, s. 27]
Source: Justice Laws Website. Not an official version.
Historic text
Immediately preceding version, in force from 2004-08-31 to 2017-06-21:
Show the text in force 2004-08-31 to 2017-06-21
Return
183 (1) Every corporation that is liable to pay tax under this Part for a taxation year shall file with the Minister a return for the year in prescribed form not later than the day on or before which the corporation is required by section 150 to file its return of income for the year under Part I.
Payment
(2) Every corporation shall pay to the Receiver General on or before its balance-due day for each taxation year its tax payable under this Part for the year.
Provisions applicable
(3) Subsections 150(2) and 150(3), sections 151, 152, 158 and 159, subsections 161(1) and 161(11), sections 162 to 167 and Division J of Part I apply to this Part with such modifications as the circumstances require.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1994, c. 29, s. 16
- 2000, c. 30, s. 174
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 183 links to the one before it.
Enacting and amending legislation
- 1994, c. 29, s. 16; 2000, c. 30, s. 174; 2017, c. 20, s. 27
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
No other section of the Act refers to this section, and it refers to no other section.
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. 183.