Marginal note:Extension of time
168 (1) At any time, the Minister may, in writing, extend the time limited under this Act for a person to file a return or provide information.
Marginal note:Effect of extension
(2) If the Minister extends the time under subsection (1),
(a) the return shall be filed, or the information shall be provided, within the time so extended;
(b) any duty payable that the person is required to report in the return shall be paid within the time so extended;
(c) any interest payable under section 170 on any amount payable in respect of the return shall be calculated as though the amount were required to be paid on the day on which the extended time expires; and
(d) any penalty payable under section 251.1 in respect of the return shall be calculated as though the return were required to be filed on the day on which the extended time expires.
- 2002, c. 22, s. 168
- 2006, c. 4, s. 114
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