PART X.4 — Tax in Respect of Overpayments to Registered Education Savings Plans

Return and payment of tax

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

Current text

Every person who is liable to pay tax under this Part in respect of a month in a year shall, within 90 days after the end of the year,

(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 under this Part by the person in respect of each month in the year; and

(c)

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

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 204.92 links to the one before it.

Enacting and amending legislation

1994, c. 7, Sch. II, s. 165

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. 204.92.