I-3 - Taxation Act

Full text
1129.23.3. Where a recognized arts organization is required to pay tax for a taxation year under this Part, it shall, within six months after the end of the year,
(a)  file with the Minister, without notice or demand, a return under this Part for the year in the prescribed form containing prescribed information;
(b)  estimate, in the return, the amount of its tax payable under this Part for the year; and
(c)  pay to the Minister the amount of its tax payable under this Part for the year.
1997, c. 14, s. 266; 2009, c. 15, s. 397.
1129.23.3. Where a recognized arts organization is required to pay tax for a taxation year under this Part, it shall, within six months after the end of the year,
(a)  file with the Minister, without notice or demand therefor, a statement under this Part in prescribed form for the year;
(b)  estimate, in the statement, the amount of its tax payable under this Part for the year; and
(c)  pay to the Minister the amount of its tax payable under this Part for the year.
1997, c. 14, s. 266.