Excise Act, 2001
Version of section 58.5 from 2008-01-01 to 2014-06-18:
Marginal note:Returns
58.5 (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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