Excise Tax Act (R.S.C., 1985, c. E-15)
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Act current to 2026-06-21 and last amended on 2026-06-18. Previous Versions
Marginal note:Failure to file by electronic transmission
280.11 In addition to any other penalty under this Part, every person that fails to file a return under Division V for a reporting period as required by subsection 278.1(2.1) is liable to a penalty equal to an amount determined in prescribed manner.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 2009, c. 32, s. 39
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