Marginal note:Filing by licensee
160 (1) Every person who is licensed under this Act shall, not later than the last day of the first month after each fiscal month of the person,
(a) file a return with the Minister, in the prescribed form and manner, for that fiscal month;
(b) calculate, in the return, the total amount of the duty payable, if any, by the person for that fiscal month; and
(c) pay that amount to the Receiver General.
Marginal note:Exception — licensed tobacco dealers
(2) Subsection (1) does not apply to licensed tobacco dealers.
- Date modified: