Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 281(2)(d)

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. 2010-07-12 to present available View Source
    any penalty payable under section 280.1 in respect of the return shall be calculated as though the return were required to be filed on or before the day on which the extended time expires.
    Full text

    any penalty payable under section 280.1 in respect of the return shall be calculated as though the return were required to be filed on or before the day on which the extended time expires.

  2. 2006-06-22 to 2010-07-12 View Source
    any penalty payable under section 280280.1 onin anyrespect tax or net tax payable thatof the personreturn isshall be calculated as though the return were required to reportbe infiled on or before the returnday ison payable only fromwhich the expiration of theextended time as so extended.expires.
    Full text

    any penalty payable under section 280.1 in respect of the return shall be calculated as though the return were required to be filed on or before the day on which the extended time expires.

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

    any penalty under section 280 on any tax or net tax payable that the person is required to report in the return is payable only from the expiration of the time as so extended.