Statute
Section 97 — Excise Tax Act: Failing to file return
Text of the provision Official document
Every person required, by or pursuant to any Part except Part I, to file a return, who fails to file the return within the time it is required to be filed, is guilty of an offence and liable to a fine of not less than $10 and not more than $100.
Official source: laws-lois.justice.gc.ca
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