Excise Tax Act
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(4) [Repealed, 2001, c. 15, s. 20]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 and regulations.]
- 1997, c. 10, s. 77
- 2001, c. 15, s. 20
- 2009, c. 32, s. 38
- Date modified: