5 (1) Every taxpayer who is liable to pay tax under this Act for a year shall deliver to the Minister, on or before the prescribed date applicable to that taxpayer, a return in a form approved by the Minister setting out the amount of tax payable for the year under this Act, the amount or amounts on which the tax was calculated and such other information as may be required by the Minister for the purposes of this Act.  1994, c. 8, s. 5 (1). Demand for return (1.0.1) Every person who receives a written demand for a return from the Minister or from an officer of the Ministry shall deliver the return to the Minister.  2004, c. 31, Sched. 12, s. 4. Returns for multiple accounts (1.1) Where, with the consent of the Minister, an employer has more than one tax account maintained for the employer by the Minister, the employer shall file a separate return for each tax account in a form approved by the Minister, setting out the amount of tax payable by the employer for the year with respect to the portion of the total Ontario remuneration reported through the tax account, the amount or amounts on which the tax was calculated and such other information as may be required by the Minister for the purposes of this Act.  1994, c. 8, s. 5 (1). (1.2) Repealed:  2009, c. 18, Sched. 11, s. 2. Cessation of permanent establishment (2) An employer who ceases to have a permanent establishment in Ontario before the end of a year shall deliver all returns required under this section for the year to the Minister on or before the prescribed day.  R.S.O. 1990, c. E.11, s. 5 (2); 1994, c. 8, s. 5 (2); 2004, c. 16, Sched. D, Table. Annual return, taxpayer who becomes bankrupt (2.1) Despite subsection (1), every taxpayer who is liable to pay tax for a year under this Act and becomes a bankrupt shall deliver to the Minister within forty days from the day the taxpayer becomes a bankrupt, (a) a return for the part of the year ending on the day before the taxpayer becomes a bankrupt setting out the amount of tax payable by the taxpayer with respect to that part of the year and any other information that may be required by the Minister for the purposes of this Act; and (b) unless required to be delivered before the day the taxpayer becomes bankrupt, the return for the previous year.  1996, c. 24, s. 4 (1). (3) Repealed:  2010, c. 26, Sched. 6, s. 4 (1). Supplemental return (4) The Minister may at any time require a taxpayer to deliver to the Minister a return in respect of any period of time setting out such information as the Minister may specify for the purposes of this Act.  R.S.O. 1990, c. E.11, s. 5 (4); 1994, c. 8, s. 5 (4). Requirements re returns (4.1) A person who delivers a return under this section, or in respect of whom a return is delivered under this section, shall satisfy the prescribed requirements in respect of accuracy and completeness of the return.  2010, c. 26, Sched. 6, s. 4 (2). Unpaid tax (5) The Minister may require the taxpayer to remit to the Minister with the return under subsection (4) any tax under this Act that was not previously paid in respect of the period.  R.S.O. 1990, c. E.11, s. 5 (5); 1994, c. 8, s. 5 (5). Extension of time (6) The Minister may extend the time for delivering a return or paying an amount required to be paid under this Act, with or without interest.  R.S.O. 1990, c. E.11, s. 5 (6). Notice of appointment, trustee in bankruptcy (6.1) Every trustee in bankruptcy appointed to administer, manage, wind-up, control or otherwise deal with the property, business, estate or income of a taxpayer shall notify the Minister in writing of the trustee’s appointment within 10 days of the appointment.  1996, c. 24, s. 4 (1). Returns by trustee in bankruptcy, etc. (7) Every trustee in bankruptcy, assignee, liquidator, curator, receiver, trustee or committee and every agent or other person administering, managing, winding-up, controlling or otherwise dealing with the property, business, estate or income of a taxpayer shall, if the taxpayer has not delivered a return as required under this section, deliver the return for the taxpayer on or before the prescribed date.  1996, c. 24, s. 4 (2). (8)-(10) Repealed:  2009, c. 18, Sched. 11, s. 2. Remittance of balance of tax (11) Every person required to deliver a return under this section shall remit to the Minister the unpaid balance of tax, if any, to which the return relates, at the time the return is required to be delivered.  1994, c. 8, s. 5 (6). Exception (12) Subsection (11) does not apply if the return is delivered after the taxpayer becomes a bankrupt and the return relates to tax payable by the taxpayer for a period of time before the taxpayer becomes bankrupt.  1996, c. 24, s. 4 (3) Section Amendments with date in force (d/m/y) 1994, c. 8, s. 5 (1-6) - 01/01/1993; 1996, c. 24, s. 4 (1-3) - 08/05/1996 2004, c. 16, Sched. D, Table - 01/01/2004; 2004, c. 31, Sched. 12, s. 4 - 16/12/2004 2009, c. 18, Sched. 11, s. 2 - 05/06/2009 2010, c. 26, Sched. 6, s. 4 (1, 2) - 08/12/2010