Statute
Section 280.11 — Excise Tax Act: Failure to file by electronic transmission
Text of the provision Official document
In addition to any other penalty under this Part, every person that fails to file a return under Division V for a reporting period as required by subsection 278.1(2.1) is liable to a penalty equal to an amount determined in prescribed manner.
Official source: laws-lois.justice.gc.ca
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