Excise Tax Act
Marginal note:Returns and payments
79 (1) Every person who is required to pay tax under Part III and every person who holds a licence granted under or in respect of that Part shall, not later than the last day of the first month after each reporting period of the person,
(a) file a return with the Minister, in the prescribed form and manner, for that reporting period;
(b) calculate, in the return, the total amount of the tax payable, if any, by the person for that reporting period, and
(c) pay that amount to the Receiver General.
(2) and (3) [Repealed, 2010, c. 25, s. 130]
Marginal note:Demand for return
(4) The Minister may, by a demand served personally or by registered or certified mail, require a person to file within any reasonable time that may be stipulated in the demand a return under this Act for any period that may be designated in the demand.
Marginal note:Failure to answer a demand
(5) Every person who fails to file a return as and when required under a demand issued under subsection (4) is liable to a penalty of $250.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. E-15, s. 79
- R.S., 1985, c. 15 (1st Supp.), s. 26, c. 7 (2nd Supp.), s. 36, c. 12 (4th Supp.), s. 32
- 1995, c. 46, s. 4
- 2000, c. 30, s. 14
- 2002, c. 22, s. 383
- 2003, c. 15, ss. 100, 130
- 2006, c. 4, s. 127
- 2010, c. 25, s. 130
- Date modified: