Air Travellers Security Charge Act
Version of section 53 from 2010-12-15 to 2024-11-26:
Marginal note:Failure to file a return when required
53 Every person who fails to file a return for a reporting period as and when required under this Act shall pay a penalty equal to the sum of
(a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the reporting period and was not paid on the day on which the return was required to be filed, and
(b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed.
- 2002, c. 9, s. 5 “53”
- 2006, c. 4, s. 105
- 2010, c. 25, s. 101
- Date modified: