First Nations Taxation Enforcement Regulations

Marginal note:Content of certificate

6 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 any interest payable to date and the rate of any interest payable in the future on the unpaid taxes; and

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