Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Customs Act

Version of section 97.47 from 2024-02-19 to 2024-05-28:


Marginal note:Assessment before collection

  •  (1) The Minister may not collect an amount under section 97.44 unless that amount has been assessed.

  • Marginal note:Payment of remainder

    (2) An amount that is unpaid by a person and the subject of a notice of assessment is payable immediately by the person to the Receiver General.

  • Marginal note:Security if objection or appeal

    (3) If a person objects to or appeals from an assessment under this Part, the Minister shall accept security, in an amount and a form satisfactory to the Minister, given by or on behalf of the person, for the payment of any amount that is in controversy.

  • 2001, c. 25, s. 58
  • 2022, c. 10, s. 326(F)

Date modified: