Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 79.03(4)

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. 2014-06-20 to present available View Source
    If, at any time, a person pays an amount not less than the total of all amounts, other than interest and penalty under subsection 7(1.1) or 68.5(9.1) or section 95.1,95.1 or 95.2, owing at that time to Her Majesty in right of Canada under this Act for a reporting period of the person and the total amount of interest and penalty payable by the person under this Act for that reporting period is not more than $25.00, the Minister may cancel the interest and penalty.
    Full text

    If, at any time, a person pays an amount not less than the total of all amounts, other than interest and penalty under subsection 7(1.1) or 68.5(9.1) or section 95.1 or 95.2, owing at that time to Her Majesty in right of Canada under this Act for a reporting period of the person and the total amount of interest and penalty payable by the person under this Act for that reporting period is not more than $25.00, the Minister may cancel the interest and penalty.

  2. 2006-06-22 to 2014-06-20 View Source
    If, at any time, a person pays an amount not less than the total of all amounts, other than interest,interest and penalty under subsection 7(1.1) or 68.5(9.1) or section 95.1, owing at that time to Her Majesty in right of Canada under this Act for a fiscalreporting monthperiod of the person and the total amount of interest and penalty payable by the person under this Act for that monthreporting period is not more than $25.00, the Minister may cancel the interest.interest and penalty.
    Full text

    If, at any time, a person pays an amount not less than the total of all amounts, other than interest and penalty under subsection 7(1.1) or 68.5(9.1) or section 95.1, owing at that time to Her Majesty in right of Canada under this Act for a reporting period of the person and the total amount of interest and penalty payable by the person under this Act for that reporting period is not more than $25.00, the Minister may cancel the interest and penalty.

  3. 2003-01-01 to 2006-06-22 View Source

    If, at any time, a person pays an amount not less than the total of all amounts, other than interest, owing at that time to Her Majesty in right of Canada under this Act for a fiscal month of the person and the total amount of interest payable by the person under this Act for that month is not more than $25.00, the Minister may cancel the interest.