Section 206 — Income Tax Act: Return and payment of tax

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