Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Excise Tax Act

Version of section 315 from 2010-12-15 to 2024-02-06:


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) If the Minister sends 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
  • 2010, c. 25, s. 139(E)

Date modified: