Excise Act, 2001

Marginal note:Payment

• 58.6 (1) Every person shall pay to the Receiver General the total tax payable by the person under this Part on or before

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

  • (b) in any other case, the last day of the month following December of an inflationary adjusted year.

• Marginal note:Minimum interest

  (2) No interest in respect of an amount payable by a person under this Part is payable if, at the time the person pays the amount, the total of that interest otherwise payable is less than $25.

• Marginal note:Extension

  (3) The Minister may at any time extend in writing the time for filing a return, or paying the tax payable, under this Part and, where the Minister so extends the time,

  • (a) the return shall be filed or tax payable shall be paid within the time as so extended; and

  • (b) interest is payable under section 170 as if the time had not been extended.