Statute
Section 187.5 — Income Tax Act: Information return
Text of the provision Official document
Every corporation liable to pay tax under this Part for a taxation year shall file with the Minister, 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, a return for the year under this Part in prescribed form containing an estimate of the taxes payable by it under sections 187.2 and 187.3 for the year.
Official source: laws-lois.justice.gc.ca
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