Excise Act, 2001
Version of section 58.5 from 2017-06-22 to 2018-06-20:
Marginal note:Returns
58.5 (1) Every person liable to pay tax under this Part shall file a return with the Minister in the prescribed form and manner on or before,
(a) in the case of the tax imposed under subsection 58.2(1), May 31, 2017; or
(b) in any other case, the last day of the month following December of an inflationary adjusted year.
Marginal note:Separate returns
(2) A person authorized under subsection 239(2) of the Excise Tax Act to file separate returns in respect of a separate branch or division may file separate returns under this Part in respect of that branch or division.
- 2006, c. 4, s. 34
- 2007, c. 35, s. 200
- 2014, c. 20, s. 71
- 2017, c. 20, s. 47
- Date modified: