Excise Tax Act

Marginal note:Debts due to Her Majesty

• 82 (1) All taxes, penalties, interest or other sums payable under this Act are debts due to Her Majesty in right of Canada and are recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided by this Act.

• Marginal note:Limitation period

  (2) Subject to subsection (3), no proceedings for the recovery of any tax, penalty, interest or other sum payable under this Act shall be commenced in a court more than four years after the sum becomes payable, unless the person by whom the sum is payable has been assessed for that sum under this Part.

• Marginal note:Exception where misrepresentation or fraud

  (3) Proceedings for the recovery of any tax, penalty, interest or other sum payable under this Act may be commenced in a court at any time if payment thereof was avoided by reason of a misrepresentation attributable to neglect, carelessness or wilful default or by reason of fraud.

• Marginal note:Recovery of penalties and fines for offence from corporation

  (4) Where a penalty or fine is imposed on a corporation pursuant to a conviction for an offence under this Act and the conviction or a certified copy thereof is produced to the Federal Court, the conviction shall be registered in the Court and, when registered, has the same force and effect, and all proceedings may be taken thereon, as if the conviction were a judgment obtained in the Court for a debt of the amount of the penalty or fine and costs, if any, specified in the conviction.

• Marginal note:Penalties and interest on judgments

  (5) Where a judgment is obtained for any tax, penalty, interest or other sum payable under this Act, including a certificate registered under section 83, the provisions of this Act by virtue of which a penalty or interest is payable for failure to pay or remit the sum apply, with such modifications as the circumstances require, to failure to pay the judgment debt, and the penalty and interest are recoverable in the same manner as the judgment debt.