Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 7(1)

E-15 — Excise Tax Act · 2 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
    EveryIn personthis whosection, refusesmonth or neglects to makemeans a returnperiod asbeginning required by subsection 5(1) is liable toon a penaltyparticular ofday fivein pera centcalendar ofmonth theand amountending of tax unpaid at the expiration of the time for filing the return.on
    Full text

    In this section, month means a period beginning on a particular day in a calendar month and ending on

  2. 2003-01-01 to 2007-04-01 View Source

    Every person who refuses or neglects to make a return as required by subsection 5(1) is liable to a penalty of five per cent of the amount of tax unpaid at the expiration of the time for filing the return.