Government of Canada / Gouvernement du Canada
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Excise Tax Act

Version of section 79 from 2010-12-15 to 2012-06-28:

Marginal note:Returns and payments

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  • (2) and (3) [Repealed, 2010, c. 25, s. 130]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

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 79
  • R.S., 1985, c. 15 (1st Supp.), s. 26, c. 7 (2nd Supp.), s. 36, c. 12 (4th Supp.), s. 32
  • 1995, c. 46, s. 4
  • 2000, c. 30, s. 14
  • 2002, c. 22, s. 383
  • 2003, c. 15, ss. 100, 130
  • 2006, c. 4, s. 127
  • 2010, c. 25, s. 130

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