First Nations Taxation Enforcement Regulations
Marginal note:Tax arrears certificate
5 (1) Before taking any enforcement measures or commencing any proceedings referred to in sections 9 to 21, a tax administrator shall issue a tax arrears certificate and deliver it to every person named on the tax roll in respect of the property, at the address indicated on the tax roll.
(2) A tax arrears certificate shall not be issued for at least six months after the day on which the taxes became due.
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