| Return
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183. (1) Every corporation that is liable to
pay tax under this Part for a taxation year shall
file with the Minister a return for the year in
prescribed form not later than the day on or
before which the corporation is required by
section 150 to file its return of income for the
year under Part I.
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| Payment
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(2) Every corporation shall pay to the
Receiver General on or before the later of
June 30, 1994 and the last day of the second
month after the end of each taxation year its
tax payable under this Part for the year.
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| Provisions
applicable
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(3) Subsections 150(2) and (3), sections
151, 152, 158 and 159, subsections 161(1) and
(11), sections 162 to 167 and Division J of
Part I apply to this Part with such
modifications as the circumstances require.
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(2) Subsection (1) applies to taxation
years ending after February 8, 1994.
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