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Excise Act, 2001

Version of section 58.6 from 2018-06-21 to 2021-06-28:

Marginal note:Payment

  •  (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;

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

  • 2006, c. 4, s. 34
  • 2007, c. 35, s. 201
  • 2014, c. 20, s. 72
  • 2017, c. 20, s. 48
  • 2018, c. 12, s. 51

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