Excise Tax Act

Marginal note:Returns and payments

• 79 (1) Every person who is required to pay tax under Part III and every person who holds a licence granted under or in respect of that Part shall, not later than the last day of the first month after each reporting period of the person,

  • (a) file a return with the Minister, in the prescribed form and manner, for that reporting period;

  • (b) calculate, in the return, the total amount of the tax payable, if any, by the person for that reporting period, and

  • (c) pay that amount to the Receiver General.

• (2) and (3) [Repealed, 2010, c. 25, s. 130]

• Marginal note:Demand for return

  (4) The Minister may, by a demand served personally or by registered or certified mail, require a person to file within any reasonable time that may be stipulated in the demand a return under this Act for any period that may be designated in the demand.

• Marginal note:Failure to answer a demand

  (5) Every person who fails to file a return as and when required under a demand issued under subsection (4) is liable to a penalty of $250.