Excise Act, 2001
Marginal note:Waiving or reducing failure to file penalty
255.1 The Minister may, on or before the day that is 10 calendar years after the end of a fiscal month of a person, or on application by the person on or before that day, waive or reduce any penalty payable by the person under section 251.1 in respect of a return for the fiscal month.
- 2006, c. 4, s. 121
- 2007, c. 18, s. 126
- Date modified: