85. (1) The following definitions apply in this section.
« action »
“action” means an action to collect a charge debt of a person and includes a proceeding in a court and anything done by the Minister under any of sections 88 to 93.
« dette fiscale »
“charge debt” means any amount payable by a person under this Act.
« représentant légal »
“legal representative” of a person means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other similar person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate that belongs or belonged to, or that is or was held for the benefit of, the person or the person’s estate.
Marginal note:Debts to Her Majesty
(2) A charge debt is a debt due to Her Majesty in right of Canada and is recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Act.
Marginal note:Court proceedings
(3) The Minister may not commence a proceeding in a court to collect a charge debt of a person in respect of an amount that may be assessed under this Act, unless when the proceeding is commenced the person has been or may be assessed for that amount.
Marginal note:No actions after limitation period
(4) The Minister may not commence an action to collect a charge debt after the end of the limitation period for the collection of the charge debt.
Marginal note:Limitation period
(5) The limitation period for the collection of a charge debt of a person
(i) if a notice of assessment in respect of the charge debt is mailed to the person, or a notice referred to in subsection 94(1) in respect of the charge debt is mailed to or served on the person, on the last day on which one of those notices is mailed or served, and
(ii) if no notice referred to in subparagraph (i) in respect of the charge debt was mailed or served, on the day on which the Minister can commence an action to collect that charge debt; and
(b) ends, subject to subsection (9), on the day that is 10 years after the day on which it begins.
Marginal note:Limitation period restarted
(6) The limitation period described in subsection (5) for the collection of a charge debt of a person restarts — and ends, subject to subsection (9), on the day that is 10 years after the day on which it restarts — on any day, before it would otherwise end, on which
(a) the person acknowledges the charge debt in accordance with subsection (7);
(b) the Minister commences an action to collect the charge debt; or
(c) the Minister, under subsection 89(7) or 95(4), assesses another person in respect of the charge debt.
Marginal note:Acknowledgement of charge debts
(7) A person acknowledges a charge debt if the person
(a) promises, in writing, to pay the charge debt;
(b) makes a written acknowledgement of the charge debt, whether or not a promise to pay can be inferred from the acknowledgement and whether or not it contains a refusal to pay; or
(c) makes a payment, including a purported payment by way of a negotiable instrument that is dishonoured, on account of the charge debt.
Marginal note:Agent or legal representative
(8) For the purposes of this section, an acknowledgement made by a person’s agent or mandatary or legal representative has the same effect as if it were made by the person.
Marginal note:Extension of limitation period
(9) In computing the day on which a limitation period ends, there shall be added the number of days on which one or more of the following is the case:
(a) the Minister has accepted and holds security in lieu of payment of the charge debt;
(b) if the person was resident in Canada on the applicable date described in paragraph (5)(a) in respect of the charge debt, the person is non-resident; or
(c) an action that the Minister may otherwise take in respect of the charge debt is restricted or not permitted under any provision of the Bankruptcy and Insolvency Act, of the Companies’ Creditors Arrangement Act or of the Farm Debt Mediation Act.
Marginal note:Assessment before collection
(10) The Minister may not take any collection action under sections 88 to 93 in respect of any amount payable by a person that may be assessed under this Act, other than interest under section 34 or penalty under section 64 or 65, unless the amount has been assessed.
Marginal note:Interest on judgments
(11) If a judgment is obtained for any amount payable under this Act, including a certificate registered under section 88, the provisions of this Act by which interest is payable for a failure to pay an amount apply, with any modifications that the circumstances require, to the failure to pay the judgment debt, and the interest is recoverable in the same manner as the judgment debt.
Marginal note:Litigation costs
(12) If an amount is payable by a person to Her Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Act applies, sections 88 to 94 apply to the amount as if it were payable under this Act.
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