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Excise Act, 2001

Version of section 255.1 from 2010-12-15 to 2020-09-09:


Marginal note:Waiving or reducing failure to file penalty

 The Minister may, on or before the day that is 10 calendar years after the end of a reporting period 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 reporting period.

  • 2006, c. 4, s. 121
  • 2007, c. 18, s. 126
  • 2010, c. 25, s. 122
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