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First Nations Taxation Enforcement Regulations

Version of section 6 from 2007-11-01 to 2016-03-31:

Marginal note:Content of certificate

 A tax arrears certificate shall include a description of the taxable property and set out

  • (a) the amount of unpaid taxes;

  • (b) the amount of any penalty incurred and of any future penalty to which the debtor may become liable;

  • (c) the amount of interest payable to date and the rate of interest payable in the future on the unpaid taxes; and

  • (d) the date by which all amounts owing may be paid without incurring further interest and penalties.

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