Section 204.92 — Income Tax Act: Return and payment of tax

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