Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 88(1)

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. 2007-06-22 to present available View Source
    The Minister may, on or before the day that is ten10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel any amount otherwise payable to the Receiver General under this Act that is interest or a penalty on an amount that is required to be paid by the person under this Act in respect of the reporting period.
    Full text

    The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel any amount otherwise payable to the Receiver General under this Act that is interest or a penalty on an amount that is required to be paid by the person under this Act in respect of the reporting period.

  2. 2007-04-01 to 2007-06-22 View Source
    The Minister maymay, on or before the day that is ten calendar years after the end of a reporting period of a person, waive or cancel any amount otherwise payable to the Receiver General under this Act that is interest or a penalty.penalty on an amount that is required to be paid by the person under this Act in respect of the reporting period.
    Full text

    The Minister may, on or before the day that is ten calendar years after the end of a reporting period of a person, waive or cancel any amount otherwise payable to the Receiver General under this Act that is interest or a penalty on an amount that is required to be paid by the person under this Act in respect of the reporting period.

  3. 2003-01-01 to 2007-04-01 View Source

    The Minister may waive or cancel any amount otherwise payable to the Receiver General under this Act that is interest or a penalty.