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Excise Tax Act

Version of section 278.1 from 2009-12-15 to 2024-02-06:


Meaning of electronic filing

  •  (1) For the purposes of this section, electronic filing means using electronic media in a manner specified in writing by the Minister.

  • Marginal note:Filing of return by electronic filing

    (2) A person who is required to file with the Minister a return under this Part, and who meets the criteria specified in writing by the Minister for the purposes of this section, may file the return by way of electronic filing.

  • Marginal note:Mandatory filing of return by electronic transmission

    (2.1) If a person is, in respect of a reporting period of the person, a prescribed person or a person of a prescribed class, the person shall file its return for the reporting period by way of electronic filing in the manner specified by the Minister for the person.

  • Marginal note:Deemed filing

    (3) For the purposes of this Part, where a person files a return by way of electronic filing, it is deemed to be a return in prescribed form filed with the Minister on the day the Minister acknowledges acceptance of it.

  • (4) [Repealed, 2001, c. 15, s. 20]

  • (5) [Renumbered as (3), 2001, c. 15, s. 20]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1997, c. 10, s. 77
  • 2001, c. 15, s. 20
  • 2009, c. 32, s. 38

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