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Excise Tax Act

Version of section 315 from 2007-04-01 to 2010-12-14:

Marginal note:Assessment before collection

  •  (1) The Minister may not take any collection action under sections 316 to 321 in respect of any amount payable or remittable by a person that may be assessed under this Part, other than interest, unless the amount has been assessed.

  • Marginal note:Payment of remainder

    (2) Where the Minister mails a notice of assessment to a person, any amount assessed then remaining unpaid is payable forthwith by the person to the Receiver General.

  • Marginal note:Minister may postpone collection

    (3) The Minister may, subject to such terms and conditions as the Minister may stipulate, postpone collection action against a person in respect of all or any part of any amount assessed that is the subject of a dispute between the Minister and the person.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 2006, c. 4, s. 156

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