Excise Tax Act

Marginal note:Compliance by unincorporated bodies

• 324 (1) If any amount is required to be paid or remitted or any other thing is required to be done by or under this Part or the regulations made under this Part by a person (in this section referred to as the “body”) that is not an individual, corporation, partnership, trust or estate, it shall be the joint and several, or solidary, liability and responsibility of

  • (a) every member of the body holding office as president, chairperson, treasurer, secretary or similar officer of the body,

  • (b) where there are no such officers of the body, every member of any committee having management of the affairs of the body, and

  • (c) where there are no such officers of the body and no such committee, every member of the body,

  to pay or remit that amount or to comply with the requirement, and if the amount is paid or remitted or the requirement is fulfilled by an officer of the body, a member of such a committee or a member of the body, it shall be considered as compliance with the requirement.

• Marginal note:Assessment

  (2) The Minister may assess any person for any amount for which the person is liable under this section and, where the Minister sends a notice of assessment, sections 296 to 311 are applicable, with such modifications as the circumstances require.

• Marginal note:Limitation

  (3) An assessment of a person under subsection (2) shall not

  • (a) include any amount that the body was liable to pay or remit before the day the person became jointly and severally, or solidarily, liable;

  • (b) include any amount that the body became liable to pay or remit after the day the person ceased to be jointly and severally, or solidarily, liable; or

  • (c) be made more than two years after the day the person ceased to be jointly and severally, or solidarily, liable unless the person was grossly negligent in the carrying out of any duty or obligation imposed on the body by or under this Part or made, or participated in, assented to or acquiesced in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice or answer made by the body.