Statute
Section 109 — Excise Tax Act: Penalty for collecting excess sums
Text of the provision Official document
Every one liable under this Act to pay to Her Majesty any of the taxes imposed by this Act, or to collect the taxes on Her Majesty’s behalf, who collects, under colour of this Act, any sum of money in excess of such sum as he is hereby required to pay to Her Majesty shall pay to Her Majesty all moneys so collected and shall in addition be liable to a penalty not exceeding five hundred dollars.
Official source: laws-lois.justice.gc.ca
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