Excise Tax Act (R.S.C., 1985, c. E-15)
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Act current to 2026-09-21 and last amended on 2026-06-18. Previous Versions
Marginal note:Assessment before collection
315 (1) The Minister may not take any collection action under sections 316 to 321 in respect of any amount payable or remittable by a person that may be assessed under this Part, other than interest, unless the amount has been assessed.
Marginal note:Payment of remainder
(2) If the Minister sends a notice of assessment to a person, any amount assessed then remaining unpaid is payable forthwith by the person to the Receiver General.
Marginal note:Minister may postpone collection
(3) The Minister may, subject to such terms and conditions as the Minister may stipulate, postpone collection action against a person in respect of all or any part of any amount assessed that is the subject of a dispute between the Minister and the person.
- [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. 156
- 2010, c. 25, s. 139(E)
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