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Excise Act, 2001

Version of section 163 from 2003-01-01 to 2023-12-31:


Marginal note:Large payments

 Every person who is required under this Act to pay any duty, interest or other amount to the Receiver General shall, if the amount is $50,000 or more, make the payment to the account of the Receiver General at

  • (a) a bank;

  • (b) an authorized foreign bank, as defined in section 2 of the Bank Act, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act;

  • (c) a credit union;

  • (d) a corporation authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or

  • (e) a corporation authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in mortgages on real property or hypothecs on immovables.


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