hordruma/ontario_laws_and_regs huggingface dataset:
2 (1) The tax payable under this Act by an operator for a taxation year shall be deemed to accrue proportionately during the taxation year.  R.S.O. 1990, c. M.15, s. 2 (1). Payment of taxes (2) Every operator liable to pay tax under this Act for a taxation year shall pay the tax by monthly instalments during the taxation year with the balance of the tax, if any, payable not later than two months after the end of the taxation year.  R.S.O. 1990, c. M.15, s. 2 (2). Amount of instalments (3) The amount of each monthly instalment payable under this section for the taxation year is the lesser of, (a) the amount of tax payable by the operator for the taxation year divided by the number of months commencing in the taxation year; or (b) the amount of tax payable by the operator for the taxation year ending immediately before the taxation year for which the instalment is being calculated, divided by the number of months commencing in that immediately preceding taxation year.  R.S.O. 1990, c. M.15, s. 2 (3). Instalments after amalgamation (4) If the taxation year of an operator is the first taxation year after an amalgamation within the meaning of section 87 of the Income Tax Act (Canada), the amount of each monthly instalment payable under this section for the taxation year is the lesser of, (a) the amount determined under clause (3) (a); or (b) the aggregate of all amounts each of which is the amount of tax payable by a predecessor corporation of the operator, within the meaning of section 87 of the Income Tax Act (Canada), for its last taxation year divided by the number of months commencing in the year.  R.S.O. 1990, c. M.15, s. 2 (4); 2004, c. 16, Sched. D, Table. Payment of instalments (5) Instalment payments under this section shall be paid to the Minister on or before the 25th day of each month commencing in the taxation year by remitting the payments to the Minister.  R.S.O. 1990, c. M.15, s. 2 (5); 1994, c. 18, s. 6 (6). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 6 (6) - 23/06/1994 2004, c. 16, Sched. D, Table - 01/01/2004