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Excise Act, 2001

Version of section 168 from 2003-01-01 to 2006-06-21:


Marginal note:Extension of time

  •  (1) At any time, the Minister may, in writing, extend the time limited under this Act for a person to file a return or provide information.

  • Marginal note:Effect of extension

    (2) If the Minister extends the time under subsection (1),

    • (a) the return shall be filed, or the information shall be provided, within the time so extended;

    • (b) any duty payable that the person is required to report in the return shall be paid within the time so extended; and

    • (c) interest is payable under section 170 as if the time had not been extended.

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