Section 211.18 — Excise Tax Act: Return

Despite subsection 238(2), every person registered under this Subdivision shall file a return with the Minister by way of electronic filing for each reporting period of the person within one month after the end of the reporting period. Despite sections 245 and 251 and subject to subsections (3) and (4), the reporting period of a person registered under this Subdivision is a calendar quarter. If a person becomes registered under this Subdivision on a particular day, the following periods are deemed to be separate reporting periods of the person: the period beginning on the first day of the reporting period of the person, otherwise determined under section 245, that includes the particular day and ending on the day immediately preceding the particular day; and the period beginning on the particular day and ending on the last day of the calendar quarter that includes the particular day. If a person ceases to be registered under this Subdivision on a particular day, the following periods are deemed to be separate reporting periods of the person: the period beginning on the first day of the calendar quarter that includes the particular day and ending on the day immediately preceding the particular day; and the period beginning on the particular day and ending on the last day of the reporting period of the person, otherwise determined under section 245, that includes the particular day.