Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Excise Tax Act

Version of section 97 from 2014-06-20 to 2024-02-06:


Marginal note:Failing to file return

 Every person required, by or pursuant to any Part except Part I, to file a return, who fails to file the return within the time it is required to be filed, is guilty of an offence and liable to a fine of not less than $10 and not more than $100.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 97
  • R.S., 1985, c. 15 (1st Supp.), s. 35, c. 7 (2nd Supp.), s. 44, c. 12 (4th Supp.), s. 36
  • 2014, c. 20, s. 86

Date modified: