Statute
Section 62 — Excise Tax Act: Liability
Text of the provision Official document
Every person who, being required by or pursuant to this Act to affix or cancel stamps, fails to do so as required is liable to Her Majesty for the amount of stamps he should have affixed or cancelled and that amount is recoverable in the Federal Court, or in any other court of competent jurisdiction as a debt due to Her Majesty.
Official source: laws-lois.justice.gc.ca
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from Canadian courts and tribunals with a plain-English summary and legal holding.
Explore case law →