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Excise Act, 2001

Version of section 58.5 from 2008-01-01 to 2014-06-18:


Marginal note:Returns

  •  (1) Every person liable to pay tax under this Part shall, on or before February 29, 2008, file a return with the Minister in the prescribed form and manner.

  • Marginal note:Separate returns

    (2) A person authorized under subsection 239(2) of the Excise Tax Act to file separate returns in respect of a separate branch or division may file separate returns under this Part in respect of that branch or division.

  • 2006, c. 4, s. 34
  • 2007, c. 35, s. 200

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