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Excise Act

Version of section 37 from 2010-12-15 to 2024-05-28:


Marginal note:Time for making return — general

  •  (1) Every return with respect to quantities, required to be made by this Act, shall be made to the collector on or before the tenth working day of each month for the month last preceding that day.

  • Marginal note:Time for making return — semi-annual

    (2) Despite subsection (1), if a licensed brewer is authorized by the Minister to make a return for a six-month period under subsection 36.1(2), the return shall be made to the collector on or before the tenth working day of the month following the end of the six-month period.

  • R.S., 1985, c. E-14, s. 37
  • R.S., 1985, c. 12 (4th Supp.), s. 57
  • 2010, c. 25, s. 106

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