Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 280(6)

E-15 — Excise Tax Act · 1 version

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

  1. 2003-01-01 to 2006-06-22 View Source

    Where at any time a person pays or remits all tax, net tax, instalments and amounts under section 264 payable by the person under this Part for a reporting period of the person and, immediately before that time, the total of all penalties and interest payable by the person under this section for that period is less than $25, the Minister may write off and cancel the total of the penalties and interest.