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Excise Tax Act

Version of section 281.1 from 2009-12-15 to 2023-09-19:


Marginal note:Waiving or cancelling interest

  •  (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel interest payable by the person under section 280 on an amount that is required to be remitted or paid by the person under this Part in respect of the reporting period.

  • Marginal note:Waiving or cancelling penalties

    (2) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel all or any portion of any

    • (a) penalty that became payable by the person under section 280 before April 1, 2007, in respect of the reporting period; and

    • (b) penalty payable by the person under section 280.1, 280.11 or 284.01 in respect of a return for the reporting period.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1993, c. 27, s. 127
  • 2006, c. 4, s. 149
  • 2007, c. 18, s. 46
  • 2009, c. 32, s. 40
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