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Excise Act

Version of section 111 from 2003-01-01 to 2004-05-13:


Marginal note:Although no account or return rendered

  •  (1) All duties of excise or licence fees payable under this Act are recoverable at any time after they ought to have been accounted for and paid, whether an account of quantity of the goods or commodities or a true return of the utensils, tools and apparatus on which the duties or licence fees are payable has or has not been made as required by this Act.

  • Marginal note:Debt to Her Majesty

    (2) All duties of excise and licence fees payable under this Act are recoverable with full costs of suit as a debt due to Her Majesty, in any court of competent jurisdiction.

  • R.S., c. E-12, s. 109
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