Excise Tax Act (R.S.C., 1985, c. E-15)

Act current to 2012-05-02 and last amended on 2011-06-26. Previous Versions

Subdivision b

Returns, Penalties and Interest

Marginal note:Place of filing

  • 278. (1) Every person who is required under this Part to file a return shall file the return with the Minister in the prescribed manner.

  • Marginal note:Place of payment

    (2) Every person who is required under this Part to pay or remit an amount shall, except where the amount is required under section 221 to be collected by another person, pay or remit the amount to the Receiver General.

  • Marginal note:Idem

    (3) Every person who is required under this Part to pay or remit an amount to the Receiver General shall, where the amount is $50,000 or more, make the payment or remittance to the account of the Receiver General at

    • (a) a bank, other than an authorized foreign bank that is subject to the restrictions and requirements referred to in subsection 524(2) of the Bank Act;

    • (b) a credit union;

    • (c) a corporation authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or

    • (d) a corporation authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real estate or investing in mortgages or hypothecary claims on real estate.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1994, c. 9, s. 20;
  • 1999, c. 28, s. 160;
  • 2001, c. 17, s. 237.

Meaning of “electronic filing”

  • 278.1 (1) For the purposes of this section, “electronic filing” means using electronic media in a manner specified in writing by the Minister.

  • Marginal note:Filing of return by electronic filing

    (2) A person who is required to file with the Minister a return under this Part, and who 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:Mandatory filing of return by electronic transmission

    (2.1) If a person is, in respect of a reporting period of the person, a prescribed person or a person of a prescribed class, the person shall file its return for the reporting period by way of electronic filing in the manner specified by the Minister for the person.

  • Marginal note:Deemed filing

    (3) For the purposes of this Part, where a person files a return by way of electronic filing, it is deemed to be a return in prescribed form filed with the Minister on the day the Minister acknowledges acceptance of it.

  • (4) [Repealed, 2001, c. 15, s. 20]

  • (5) [Renumbered as (3), 2001, c. 15, s. 20]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1997, c. 10, s. 77;
  • 2001, c. 15, s. 20;
  • 2009, c. 32, s. 38.
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