Excise Act, 2001
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;
(a.1) in the case of the tax imposed under subsection 58.2(1.1), April 30, 2018; or
(b) in the case of the tax imposed under subsection 58.2(2) in respect of an inflationary adjusted year, May 31 of the 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
- 2018, c. 12, s. 50
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