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Excise Tax Act

Version of section 283 from 2003-01-01 to 2006-06-21:

Marginal note:Failure to answer demand

 Every person who fails to file a return when required pursuant to a demand issued under section 282 is liable to a penalty equal to the greater of

  • (a) $250, and

  • (b) 5% of the amount of tax payable or net tax remittable by the person for the period or transaction designated in the demand that was unpaid or unremitted on the day that the return was due.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12

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