General Excise and Sales Tax Regulations — 6
6 (1) Subject to subsections (2) and (3), every person who is required by or pursuant to Part III, IV or V of the Act to pay sales tax or excise tax and every person holding a licence granted under or in respect of Part III, IV or V of the Act shall, each month, make a return in the form set out in Form B93 of Schedule II showing the total amount of his taxable sales during the period to which the return relates and the amount of sales tax and of excise tax payable thereon. (2) Any person referred to in subsection (1) may make a return, in the form and showing the information as required by subsection (1), in respect of any accounting period of less than one month, where he maintains corresponding accounting periods. (3) Any person referred to in subsection (1) may make a return, in the form and showing the information as required by subsection (1), (a) where his tax payable under Parts III, IV and V of the Act for the last preceding calendar year did not exceed $2,400, and (i) where his tax payable under Parts III, IV and V of the Act for the period to which the return relates is nil, in respect of any period longer than one month but not longer than six consecutive months commencing on January 1st or on July 1st, and (ii) where he has tax payable under Parts III, IV and V of the Act for the period to which the return relates, in respect of any period longer than one month but not longer than three consecutive months commencing on January 1st, April 1st, July 1st or October 1st, and (b) where his sales are predominantly limited to a seasonal period of operation, and (i) where his tax payable under Parts III, IV and V of the Act for the period to which the return relates is nil, in respect of any period longer than one month but not longer than six consecutive months, and (ii) where his tax payable under Parts III, IV and V of the Act for the period to which the return relates does not exceed an average of $200 per month, in respect of any period longer than one month but not longer than three consecutive months, where the tax payable by him under Parts III, IV and V of the Act for the equivalent period in the last preceding calendar year did not exceed an average of $200 per month throughout that period, if the Minister has received written notification of that person’s intention to file a return in accordance with this subsection not later than the last day of the first month of the period to which the return relates. (4) Where a person who is eligible to file a return in accordance with subsection (2) or (3) fails to do so and fails to file a return in accordance with subsection (1), or where a person defaults in payment of the tax payable or any portion thereof within the time prescribed by (a) paragraph 50(3)(b) of the Act, in the case of a return filed in accordance with subsection (2), and (b) paragraph 50(3)(c) of the Act, in the case of a return filed in accordance with subsection (3), he shall, on being notified by the Minister of his failure or default, file a return in accordance with subsection 50(1) or (2) of the Act. (5) Certificates on a return made in accordance with this section shall be signed (a) by the proprietor or by a partner of the business to which the return relates; or (b) where a company makes the return, by the president, vice-president, secretary, treasurer or manager of the company or by any person duly authorized to sign the certificate on behalf of the company. (6) Every person who makes a return in accordance with this section shall deliver or mail the return (a) to the Regional Director, Excise, for the region in which his licence was issued, or (b) in the case of a person who is required by or pursuant to the Act to pay taxes but is not duly licensed under the Act, to the Regional Director, Excise, for the region in which his business is located, unless otherwise authorized or directed by the Regional Director. SOR/78-821, s. 1; SOR/81-762, s. 1