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Air Travellers Security Charge Act

Version of section 53 from 2007-04-01 to 2010-12-14:


Marginal note:Failure to file a return when required

 Every person who fails to file a return for a fiscal month as and when required under this Act shall pay a penalty equal to the sum of

  • (a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the fiscal month and was not paid on the day on which the return was required to be filed, and

  • (b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed.

  • 2002, c. 9, s. 5 “53”
  • 2006, c. 4, s. 105

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