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s. 206

PART XI — Tax in Respect of Advanced Life Deferred Annuity

Return and payment of tax

Not yet annotated · Text current to 2026-06-21 · section last amended 2021-06-29

Current text

(1)

Every person who is liable to pay tax under this Part for all or part of a calendar year shall,

(a)

on or before the person’s filing-due date for the year, file with the Minister a return for the year under this Part in prescribed form and containing prescribed information, without notice or demand; and

(b)

on or before the person’s balance-due day for the year, pay to the Receiver General the amount of tax payable under this Part by the person for the year.

Provisions applicable to Part

(2)

Subsections 150(2) and (3), sections 152 and 158 to 167 and Division J of Part I apply with any modifications that the circumstances require.

Source: Justice Laws Website. Not an official version.

Historic text

Immediately preceding version, in force from 2017-12-14 to 2021-06-28:

Show the text in force 2017-12-14 to 2021-06-28


206 [Repealed, 2017, c. 33, s. 66]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 1 (5th Supp.), s. 206
  • 1994, c. 7, Sch. II, s. 166, Sch. VIII, s. 120, c. 21, s. 93
  • 1998, c. 19, s. 210
  • 2000, c. 14, s. 41, c. 19, s. 60
  • 2001, c. 17, ss. 169, 247
  • 2005, c. 30, s. 14
  • 2007, c. 35, s. 120
  • 2017, c. 33, s. 66

This version on Justice Laws

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 206 links to the one before it.

Enacting and amending legislation

  • R.S., 1985, c. 1 (5th Supp.), s. 206; 1994, c. 7, Sch. II, s. 166, Sch. VIII, s. 120, c. 21, s. 93; 1998, c. 19, s. 210; 2000, c. 14, s. 41, c. 19, s. 60; 2001, c. 17, ss. 169, 247; 2005, c. 30, s. 14; 2007, c. 35, s. 120; 2017, c. 33, s. 66
  • 2021, c. 23, s. 49

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. 152

Referred to in

s. 133

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. 206.