Tax wiki
s. 191.4
PART VI.1 — Tax on Corporations Paying Dividends on Taxable Preferred Shares
Information return
Not yet annotated · Text current to 2026-06-21 · section last amended 2004-08-31
Current text
Every corporation that is or would, but for section 191.3, be liable to pay tax under this Part for a taxation year shall, not later than the day on or before which it is required by section 150 to file its 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 it under this Part for the year.
Provisions applicable to Part
(2)Sections 152, 158 and 159, subsection 161(11), sections 162 to 167 and Division J of Part I apply to this Part with such modifications as the circumstances require.
Provisions applicable -- Crown corporations
(3)Section 27 applies 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 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 191.4 links to the one before it.
Enacting and amending legislation
- R.S., 1985, c. 1 (5th Supp.), s. 191.4; 1994, c. 7, Sch. VIII, s. 116; 1998, c. 19, s. 208
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. 191.4.