Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 315(1)

E-15 — Excise Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2010-12-15 to present available View Source
    The Minister may not take any collection action under sections 316 to 321 in respect of any amount payable or remittable by a person that may be assessed under this Part, other than interest, unless the amount has been assessed.
    Full text

    The Minister may not take any collection action under sections 316 to 321 in respect of any amount payable or remittable by a person that may be assessed under this Part, other than interest, unless the amount has been assessed.

  2. 2007-04-01 to 2010-12-15 View Source
    The Minister may not take any collection action under sections 316 to 321 in respect of any amount payable or remittable by a person that may be assessed under this Part, other than interest or penalty computed at 6% per annum,interest, unless the amount has been assessed.
    Full text

    The Minister may not take any collection action under sections 316 to 321 in respect of any amount payable or remittable by a person that may be assessed under this Part, other than interest, unless the amount has been assessed.

  3. 2003-01-01 to 2007-04-01 View Source

    The Minister may not take any collection action under sections 316 to 321 in respect of any amount payable or remittable by a person that may be assessed under this Part, other than interest or penalty computed at 6% per annum, unless the amount has been assessed.