Excise Act, 2001
58.6 (1) Every person shall pay to the Receiver General the total tax payable by the person under this Part 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:Minimum interest
(2) No interest in respect of an amount payable by a person under this Part is payable if, at the time the person pays the amount, the total of that interest otherwise payable is less than $25.
(3) The Minister may at any time extend in writing the time for filing a return, or paying the tax payable, under this Part and, where the Minister so extends the time,
(a) the return shall be filed or tax payable shall be paid within the time as so extended; and
(b) interest is payable under section 170 as if the time had not been extended.
- 2006, c. 4, s. 34
- 2007, c. 35, s. 201
- 2014, c. 20, s. 72
- 2017, c. 20, s. 48
- 2018, c. 12, s. 51
- Date modified: