Excise Act, 2001
Marginal note:Extension of time
168 (1) At any time, the Minister may, in writing, extend the time limited under this Act for a person to file a return or provide information.
Marginal note:Effect of extension
(2) If the Minister extends the time under subsection (1),
(a) the return shall be filed, or the information shall be provided, within the time so extended;
(b) any duty payable that the person is required to report in the return shall be paid within the time so extended; and
(c) interest is payable under section 170 as if the time had not been extended.
- Date modified: