Excise Tax Act

Marginal note:Returns and payments

• 79 (1) Every person who is required to pay tax under Part III and every person who holds a licence granted under or in respect of that Part shall, not later than the last day of the first month after each fiscal month of the person,

  • (a) file a return with the Minister, in the prescribed form and manner, for that fiscal month;

  • (b) calculate, in the return, the total amount of the tax payable, if any, by the person for that fiscal month; and

  • (c) pay that amount to the Receiver General.

• Marginal note:Authority for extended reporting period

  (2) Despite subsection (1), the Minister may authorize a person to file a return and pay tax in respect of

  • (a) any period longer than one fiscal month but not more than six fiscal months, if the tax payable by that person under Part III for the preceding twelve fiscal months did not exceed $4,800; or

  • (b) any period longer than one fiscal month but not more than six fiscal months, if

    • (i) the activities of the person that give rise to tax payable by that person under Part III are predominantly limited to a seasonal period of operation, and

    • (ii) the tax payable by that person under Part III for the equivalent period in the preceding twelve fiscal months did not exceed an average of $400 per fiscal month during that equivalent period.

• Marginal note:Filing of return for extended reporting period

  (3) If the Minister authorizes a person under subsection (2) to file a return and pay tax in respect of a period longer than one fiscal month, the person shall, not later than the last day of the first month after the end of the period, file the return and pay any tax owing.

• Marginal note:Demand for return

  (4) The Minister may, by a demand served personally or by registered or certified mail, require a person to file within any reasonable time that may be stipulated in the demand a return under this Act for any period that may be designated in the demand.

• Marginal note:Failure to answer a demand

  (5) Every person who fails to file a return as and when required under a demand issued under subsection (4) is liable to a penalty of $250.