Excise Tax Act (R.S.C., 1985, c. E-15)
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Act current to 2026-03-17 and last amended on 2026-03-12. Previous Versions
Marginal note:Liability
62 Every person who, being required by or pursuant to this Act to affix or cancel stamps, fails to do so as required is liable to Her Majesty for the amount of stamps he should have affixed or cancelled and that amount is recoverable in the Federal Court, or in any other court of competent jurisdiction as a debt due to Her Majesty.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., c. E-13, s. 38
- R.S., c. 10(2nd Supp.), s. 64
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