Section 238 — Excise Tax Act: Filing required

Every registrant shall file a return with the Minister for each reporting period of the registrant where the registrant’s reporting period is or would, in the absence of subsection 251(1), be the fiscal year, if the registrant is a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x), within six months after the end of the year, if subparagraph (i) does not apply, the registrant is an individual, the fiscal year is a calendar year and, for the purposes of the Income Tax Act , the individual carried on a business in the year and the filing-due date of the individual for the year is June 15 of the following year, on or before that day, and in any other case, within three months after the end of the year;

and in every other case, within one month after the end of the reporting period of the registrant. Every person who is not a registrant shall file a return with the Minister for each reporting period of the person for which net tax is remittable by the person within one month after the end of the reporting period. Despite paragraph (1)(b) and subsection (2), if a selected listed financial institution’s reporting period is a fiscal month or fiscal quarter, the financial institution shall file an interim return for the period with the Minister within one month after the end of the period; and file a final return for the period with the Minister within six months after the end of the fiscal year in which the period ends. Notwithstanding subsection (1), where, in a reporting period of a non-resident person, the person makes a taxable supply in Canada of an admission in respect of a place of amusement, a seminar, an activity or an event, the person shall file with the Minister a return for that period on or before the earlier of the day on or before which a return for that period is required to be filed under subsection (1), and the day the person, or one or more employees of the person who are involved in the commercial activity in which the supply was made, leaves Canada;

and on or before that earlier day, remit all amounts that became collectible, and all other amounts collected by the person, in the period as or on an account of tax under Division II. Every return under this Subdivision shall be made in prescribed form containing prescribed information and shall be filed in prescribed manner.