Excise Tax Act (R.S.C., 1985, c. E-15)

Marginal note:Failure to provide information

284 Every person who fails to provide any information or document when and as required under this Part or under a regulation made under this Part is, except where the Minister waives the penalty, liable to a penalty of $100 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information.