Excise Tax Act
Marginal note:Extension for returns
281 (1) The Minister may at any time extend in writing the time for filing a return, or providing information, under this Part.
Marginal note:Effect of extension
(2) Where the Minister extends the time within which a return of a person shall be filed,
(a) the return shall be filed, or information shall be provided, within the time as so extended;
(b) any tax or net tax payable that the person is required to report in the return shall be paid or remitted within the time so extended;
(c) any interest payable under section 280 on any tax or net tax payable that the person is required to report in the return shall be calculated as though the tax or net tax were required to be paid on or before the day on which the extended time expires; and
(d) any penalty payable under section 280.1 in respect of the return shall be calculated as though the return were required to be filed on or before the day on which the extended time expires.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1990, c. 45, s. 12
- 2006, c. 4, s. 148
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