Excise Act, 2001

Marginal note:Returns

• 58.5 (1) Every person liable to pay tax under this Part shall file a return with the Minister in the prescribed form and manner on or before,

  • (a) in the case of the tax imposed under subsection 58.2(1), May 31, 2017;

  • (a.1) in the case of the tax imposed under subsection 58.2(1.1), April 30, 2018;

  • (a.2) in the case of the tax imposed under subsection 58.2(1.2), June 30, 2021; or

  • (b) in the case of the tax imposed under subsection 58.2(2) in respect of an inflationary adjusted year, May 31 of the inflationary adjusted year.

• Marginal note:Separate returns

  (2) A person authorized under subsection 239(2) of the Excise Tax Act to file separate returns in respect of a separate branch or division may file separate returns under this Part in respect of that branch or division.