Excise Tax Act (R.S.C., 1985, c. E-15)
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Act current to 2024-05-01 and last amended on 2024-01-01. Previous Versions
Marginal note:Application of Customs Act
103 Where a tax is payable under this Act on the importation of any goods into Canada, the Customs Act is applicable in the same way and to the same extent as if that tax were payable under the Customs Tariff.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. E-15, s. 103
- R.S., 1985, c. 1 (2nd Supp.), s. 196
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