Excise Tax Act (R.S.C., 1985, c. E-15)
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Act current to 2026-09-30 and last amended on 2026-06-18. Previous Versions
Marginal note:Payment of taxes
214 Tax on goods under this Division shall be paid and collected under the Customs Act, and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the tax were a customs duty levied on the goods under the Customs Tariff and, for those purposes, the Customs Act, with such modifications as the circumstances require, applies subject to this Division.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1990, c. 45, s. 12
- 1993, c. 27, s. 79
- 1997, c. 10, s. 200
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