Marginal note:Extension of time for payment of fee
5.2 For greater certainty, if the Commissioner extends the period of time for the payment of a fee under subsection 3(3) or (4), the applicable fee is
(a) in the case of an extension under subsection 3(3), the standard fee that was payable on the day on which the small entity fee was paid; or
(b) in the case of an extension under subsection 3(4), the fee that was payable on the day on which the insufficient payment was made.
- SOR/2022-120, s. 3
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