Marginal note:Meaning of “electronic filing”
23. (1) For the purposes of this section, “electronic filing” means using electronic media in a manner specified in writing by the Minister.
Marginal note:Electronic filing of return
(2) A designated air carrier that is required to file with the Minister a return under this Act, and that meets the criteria specified in writing by the Minister for the purposes of this section, may file the return by way of electronic filing.
Marginal note:Deemed filing
(3) For the purposes of this Act, if a designated air carrier files a return by way of electronic filing, the return is deemed to be a return in the prescribed form filed with the Minister on the day the Minister acknowledges acceptance of it.
Marginal note:Execution of returns, etc.
24. A return (other than a return filed by way of electronic filing under section 23) or other document made under this Act by a person that is not an individual shall be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person. If the person is a corporation or an association or organization that has duly elected or appointed officers, the president, vice-president, secretary and treasurer, or other equivalent officers, of the corporation, association or organization, are deemed to be so duly authorized.
Marginal note:Extension of time
25. (1) The Minister may at any time extend, in writing, the time for filing a return or providing information under this Act.
Marginal note:Effect of extension
(2) If the Minister extends the time within which a person shall file a return or provide information under subsection (1),
(a) the return shall be filed, or the information shall be provided, within the time so extended;
(b) any amount payable that the person is required to report in the return shall be paid within the time so extended;
(c) any interest payable under section 27 on the amount referred to in paragraph (b) shall be calculated as though the amount were required to be paid on the day on which the extended time expires; and
(d) any penalty payable under section 53 in respect of the return shall be calculated as though the return were required to be filed on the day on which the extended time expires.
- 2002, c. 9, s. 5 “25”;
- 2006, c. 4, s. 100.
Marginal note:Demand for return
26. The Minister may, on demand sent by the Minister, require a designated air carrier to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand.
- 2002, c. 9, s. 5 "26";
- 2012, c. 19, s. 45.
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