5 (1) The duty imposed under the Act in respect of beer produced during a month shall be paid in a manner that ensures that the duty is collected by the Receiver General
(a) no later than the second to last business day of the month following the month during which the beer was produced, where the beer was produced in a month other than March or April;
(b) no later than the second to last business day of March in a year, where the beer was produced during a period beginning on the first day of March in the year and ending two days before the second to last business day of March in that year;
(c) no later than the second to last business day of May in a year, where the beer was produced during a period beginning one day before the second to last business day of March in the year and ending on the last day of April in that year.
(2) [Repealed, SOR/94-370, s. 2]
- SOR/86-45, s. 3
- SOR/91-128, s. 3
- SOR/93-170, s. 2
- SOR/94-370, s. 2
- SOR/96-132, s. 2
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