Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 280(4)

E-15 — Excise Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2007-04-01 to present available View Source
    If a person is required to pay interest under subsection (2) in respect of an instalment required under subsection 237(1) to be paid within the time specified in that subsection and the interest has not been paid on or before the day on or before which the tax on account of which the instalment was payable is required to be remitted, the interest is deemed, for the purposes of this Part, to be an amount required to be remitted by the person on or before that day that has not been remitted on or before that day.
    Full text

    If a person is required to pay interest under subsection (2) in respect of an instalment required under subsection 237(1) to be paid within the time specified in that subsection and the interest has not been paid on or before the day on or before which the tax on account of which the instalment was payable is required to be remitted, the interest is deemed, for the purposes of this Part, to be an amount required to be remitted by the person on or before that day that has not been remitted on or before that day.

  2. 2006-06-22 to 2007-04-01 View Source
    WhereIf a person is required to pay a penalty or interest under subsection (2) in respect of an instalment required under subsection 237(1) to be paid within the time specified in that subsection and the penalty or interest, as the case may be,interest has not been paid on or before the day on or before which the tax on account of which the instalment was payable is required to be remitted, the penaltyinterest or interest, as the case may be, shall beis deemed, for the purposes of this Part, to be an amount required to be remitted by the person on or before that day that has not been remitted on or before that day.
    Full text

    If a person is required to pay interest under subsection (2) in respect of an instalment required under subsection 237(1) to be paid within the time specified in that subsection and the interest has not been paid on or before the day on or before which the tax on account of which the instalment was payable is required to be remitted, the interest is deemed, for the purposes of this Part, to be an amount required to be remitted by the person on or before that day that has not been remitted on or before that day.

  3. 2003-01-01 to 2006-06-22 View Source

    Where a person is required to pay a penalty or interest under subsection (2) in respect of an instalment required under subsection 237(1) to be paid within the time specified in that subsection and the penalty or interest, as the case may be, has not been paid on or before the day on or before which the tax on account of which the instalment was payable is required to be remitted, the penalty or interest, as the case may be, shall be deemed, for the purposes of this Part, to be an amount required to be remitted by the person on or before that day that has not been remitted on or before that day.