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Excise Act, 2001

Version of section 58.5 from 2021-06-29 to 2024-02-06:


Marginal note:Returns

  •  (1) Every person liable to pay tax under this Part shall file a return with the Minister in the prescribed form and manner on or before,

    • (a) in the case of the tax imposed under subsection 58.2(1), May 31, 2017;

    • (a.1) in the case of the tax imposed under subsection 58.2(1.1), April 30, 2018;

    • (a.2) in the case of the tax imposed under subsection 58.2(1.2), June 30, 2021; or

    • (b) in the case of the tax imposed under subsection 58.2(2) in respect of an inflationary adjusted year, May 31 of the inflationary adjusted year.

  • Marginal note:Separate returns

    (2) A person authorized under subsection 239(2) of the Excise Tax Act to file separate returns in respect of a separate branch or division may file separate returns under this Part in respect of that branch or division.

  • 2006, c. 4, s. 34
  • 2007, c. 35, s. 200
  • 2014, c. 20, s. 71
  • 2017, c. 20, s. 47
  • 2018, c. 12, s. 50
  • 2021, c. 23, s. 119

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