Customs Act

Marginal note:Collection action delayed

• 97.34 (1) If a person is liable for the payment of an amount under this Act, if an amount is demanded in a notice served under section 109.3 or 124, or if an amount is demanded under paragraph 133(1)(c) or subsection 133(1.1) in a notice served under subsection 131(2), the Minister must not, for the purpose of collecting the amount, take the following actions until the ninety-first day after the day notice is given to the debtor:

  • (a) commence legal proceedings in a court;

  • (b) certify the amount under section 97.24;

  • (c) require the retention of the amount by way of deduction or set-off under section 97.26;

  • (d) require a person or institution to make a payment under section 97.28;

  • (e) require a person to turn over moneys under subsection 97.31(1); or

  • (f) give a notice, issue a certificate or make a direction under subsection 97.32(1).

• Marginal note:Appeal to Federal Court

  (2) If a person has appealed a decision of the Minister to the Federal Court under section 97.23 or 135, the Minister must not take any action described in subsection (1) to collect the amount in controversy before the date of the decision of the Court or the day on which the person discontinues the appeal.

• Marginal note:Reference to Canadian International Trade Tribunal

  (3) If the Commissioner has referred a question to the Canadian International Trade Tribunal under section 70, the Minister must not take any action described in subsection (1) to collect the amount in controversy before the day on which the question is determined by the Tribunal.

• Marginal note:Effect of appeal

  (4) If a person has made a request under section 60 or 129 or has appealed under section 67 or 68 and the person agrees in writing with the Minister to delay proceedings on the request or appeal, as the case may be, until judgment has been given in another action before the Canadian International Trade Tribunal, the Federal Court, the Federal Court of Appeal or the Supreme Court of Canada, in which action the issue is the same or substantially the same as that raised in the request or appeal of the person, the Minister may take any of the actions described in subsection (1) for the purpose of collecting the amount payable, or a part of the amount payable, determined in a manner consistent with the decision or judgment in the other action at any time after the Minister notifies the person in writing that

  • (a) the decision of the Canadian International Trade Tribunal or Federal Court in that action has been mailed to the Minister;

  • (b) judgment has been pronounced by the Federal Court of Appeal in that action; or

  • (c) judgment has been delivered by the Supreme Court of Canada in that action.

• Marginal note:Effect of taking security

  (5) The Minister must not, for the purpose of collecting an amount payable, or a part of an amount payable, under this Act, take any of the actions described in subsection (1) if a person has given security to the Minister when requesting or appealing from a decision of the Commissioner or Minister.