Section 204.3 — Income Tax Act: Return and payment of tax

Within 90 days after the end of each year after 1975, a taxpayer to whom this Part applies shall file with the Minister a return for the year under this Part in prescribed form and containing prescribed information, without notice or demand therefor; estimate in the return the amount of tax, if any, payable by the taxpayer under this Part in respect of each month in the year; and pay to the Receiver General the amount of tax, if any, payable by the taxpayer under this Part in respect of each month in the year. Subsections 150(2) and 150(3), sections 152 and 158, subsections 161(1) and 161(11), sections 162 to 167 and Division J of Part I are applicable to this Part with such modifications as the circumstances require.