Section 334 — Excise Tax Act: Sending by mail

For the purposes of this Part and subject to subsection (2), anything sent by first class mail or its equivalent shall be deemed to have been received by the person to whom it was sent on the day it was mailed. A person who is required under this Part to pay or remit an amount shall not be considered as having paid or remitted the amount until it is received by the Receiver General.