VIII, s. 1282006, c. 4, s. 1652022, c. 5, s. 292022, c. 10, s. 1602022, c. 10, s. 173
222(1)The following definitions apply in this section.actionactionmeans an action to collect a tax debt of a taxpayer and includes a proceeding in a court and anything done by the Minister under subsection 129(2), 131(3), 132(2) or 164(2), section 203 or any provision of this Part. (action)tax debttax debtmeans any amount payable by a taxpayer under this Act. (dette fiscale)Marginal note:Debts to Her Majesty(2)A tax debt is a debt due to Her Majesty and is 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:No actions after limitation period(3)The Minister may not commence an action to collect a tax debt after the end of the limitation period for the collection of the tax debt.Marginal note:Limitation period(4)The limitation period for the collection of a tax debt of a taxpayer(a)begins(i)if a notice of assessment, or a notice referred to in subsection 226(1), in respect of the tax debt is sent to or served on the taxpayer, after March 3, 2004, on the day that is 90 days after the day on which the last one of those notices is sent or served, and(ii)if subparagraph (i) does not apply and the tax debt was payable on March 4, 2004, or would have been payable on that date but for a limitation period that otherwise applied to the collection of the tax debt, on March 4, 2004; and(b)ends, subject to subsection (8), on the day that is 10 years after the day on which it begins.Marginal note:Limitation period restarted(5)The limitation period described in subsection (4) for the collection of a tax debt of a taxpayer restarts (and ends, subject to subsection (8), on the day that is 10 years after the day on which it restarts) on any day, before it would otherwise end, on which(a)the taxpayer acknowledges the tax debt in accordance with subsection (6);(b)the Minister commences an action to collect the tax debt; or(c)the Minister, under subsection 159(3) or 160(2) or paragraph 227(10)(a), assesses any person in respect of the tax debt.Marginal note:Acknowledgement of tax debts(6)A taxpayer acknowledges a tax debt if the taxpayer(a)promises, in writing, to pay the tax debt;(b)makes a written acknowledgement of the tax debt, whether or not a promise to pay can be inferred from the acknowledgement and whether or not it contains a refusal to pay; or(c)makes a payment, including a purported payment by way of a negotiable instrument that is dishonoured, on account of the tax debt.Marginal note:Agent or legal representative(7)For the purposes of this section, an acknowledgement made by a taxpayer’s agent or legal representative has the same effect as if it were made by the taxpayer.Marginal note:Extension of limitation period(8)In computing the day on which a limitation period ends, there shall be added the number of days on which one or more of the following is the case:(a)the Minister may not, because of any of subsections 225.1(2) to (5), take any of the actions described in subsection 225.1(1) in respect of the tax debt;(b)the Minister has accepted and holds security in lieu of payment of the tax debt;(c)if the taxpayer was resident in Canada on the applicable date described in paragraph (4)(a) in respect of the tax debt, the taxpayer is non-resident; or(d)an action that the Minister may otherwise take in respect of the tax debt is restricted or not permitted under any provision of theBankruptcy and Insolvency Act, of theCompanies’ Creditors Arrangement Actor of theFarm Debt Mediation Act.Marginal note:Bar to claims(9)Notwithstanding any law of Canada or a province, Her Majesty is not liable for any claim that arises because the Minister collected a tax debt after the end of any limitation period that applied to the collection of the tax debt and before March 4, 2004.Marginal note:Orders after March 3, 2004 and before effect(10)Notwithstanding any order or judgment made after March 3, 2004 that declares a tax debt not to be payable by a taxpayer, or that orders the Minister to reimburse to a taxpayer a tax debt collected by the Minister, because a limitation period that applied to the collection of the tax debt ended before royal assent to any measure giving effect to this section, the tax debt is deemed to have become payable on March 4, 2004.
(a)begins(i)if a notice of assessment, or a notice referred to in subsection 226(1), in respect of the tax debt is sent to or served on the taxpayer, after March 3, 2004, on the day that is 90 days after the day on which the last one of those notices is sent or served, and(ii)if subparagraph (i) does not apply and the tax debt was payable on March 4, 2004, or would have been payable on that date but for a limitation period that otherwise applied to the collection of the tax debt, on March 4, 2004; and(b)ends, subject to subsection (8), on the day that is 10 years after the day on which it begins.
(i)if a notice of assessment, or a notice referred to in subsection 226(1), in respect of the tax debt is sent to or served on the taxpayer, after March 3, 2004, on the day that is 90 days after the day on which the last one of those notices is sent or served, and(ii)if subparagraph (i) does not apply and the tax debt was payable on March 4, 2004, or would have been payable on that date but for a limitation period that otherwise applied to the collection of the tax debt, on March 4, 2004; and
(a)the taxpayer acknowledges the tax debt in accordance with subsection (6);(b)the Minister commences an action to collect the tax debt; or(c)the Minister, under subsection 159(3) or 160(2) or paragraph 227(10)(a), assesses any person in respect of the tax debt.
(a)promises, in writing, to pay the tax debt;(b)makes a written acknowledgement of the tax debt, whether or not a promise to pay can be inferred from the acknowledgement and whether or not it contains a refusal to pay; or(c)makes a payment, including a purported payment by way of a negotiable instrument that is dishonoured, on account of the tax debt.
(a)the Minister may not, because of any of subsections 225.1(2) to (5), take any of the actions described in subsection 225.1(1) in respect of the tax debt;(b)the Minister has accepted and holds security in lieu of payment of the tax debt;(c)if the taxpayer was resident in Canada on the applicable date described in paragraph (4)(a) in respect of the tax debt, the taxpayer is non-resident; or(d)an action that the Minister may otherwise take in respect of the tax debt is restricted or not permitted under any provision of theBankruptcy and Insolvency Act, of theCompanies’ Creditors Arrangement Actor of theFarm Debt Mediation Act.
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]R.S., 1985, c. 1 (5th Supp.), s. 2222004, c. 22, s. 502010, c. 25, s. 65
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]1998, c. 19, s. 223
223(1)For the purposes of subsection 223(2), anamount payableby a person means any or all of(a)an amount payable under this Act by the person;(b)an amount payable under theEmployment Insurance Actby the person;(b.1)an amount payable under theUnemployment Insurance Actby the person;(c)an amount payable under theCanada Pension Planby the person; and(d)an amount payable by the person under an Act of a province with which the Minister of Finance has entered into an agreement for the collection of taxes payable to the province under that Act.Marginal note:Certificates(2)An amount payable by a person (in this section referred to as a “debtor”) that has not been paid or any part of an amount payable by the debtor that has not been paid may be certified by the Minister as an amount payable by the debtor.Marginal note:Registration in court(3)On production to the Federal Court, a certificate made under subsection 223(2) in respect of a debtor shall be registered in the Court and when so registered has the same effect, and all proceedings may be taken thereon, as if the certificate were a judgment obtained in the Court against the debtor for a debt in the amount certified plus interest thereon to the day of payment as provided by the statute or statutes referred to in subsection 223(1) under which the amount is payable and, for the purpose of any such proceedings, the certificate shall be deemed to be a judgment of the Court against the debtor for a debt due to Her Majesty, enforceable in the amount certified plus interest thereon to the day of payment as provided by that statute or statutes.Marginal note:Costs(4)All reasonable costs and charges incurred or paid in respect of the registration in the Court of a certificate made under subsection 223(2) or in respect of any proceedings taken to collect the amount certified are recoverable in like manner as if they had been included in the amount certified in the certificate when it was registered.Marginal note:Charge on property(5)A document issued by the Federal Court evidencing a certificate in respect of a debtor registered under subsection (3), a writ of that Court issued pursuant to the certificate or any notification of the document or writ (such document, writ or notification in this section referred to as a “memorial”) may be filed, registered or otherwise recorded for the purpose of creating a charge, lien or priority on, or a binding interest in, property in a province, or any interest in, or for civil law any right in, such property, held by the debtor in the same manner as a document evidencing(a)a judgment of the superior court of the province against a person for a debt owing by the person, or(b)an amount payable or required to be remitted by a person in the province in respect of a debt owing to Her Majesty in right of the provincemay be filed, registered or otherwise recorded in accordance with or pursuant to the law of the province to create a charge, lien or priority on, or a binding interest in, the property or interest.Marginal note:Creation of charge(6)If a memorial has been filed, registered or otherwise recorded under subsection (5),(a)a charge, lien or priority is created on, or a binding interest is created in, property in the province, or any interest in, or for civil law any right in, such property, held by the debtor, or(b)such property, or interest or right in the property, is otherwise bound,in the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph (5)(a) or an amount referred to in paragraph (5)(b), and the charge, lien, priority or binding interest created shall be subordinate to any charge, lien, priority or binding interest in respect of which all steps necessary to make it effective against other creditors were taken before the time the memorial was filed, registered or otherwise recorded.Marginal note:Proceedings in respect of memorial(7)If a memorial is filed, registered or otherwise recorded in a province under subsection 223(5), proceedings may be taken in the province in respect of the memorial, including proceedings(a)to enforce payment of the amount evidenced by the memorial, interest on the amount and all costs and charges paid or incurred in respect of(i)the filing, registration or other recording of the memorial, and(ii)proceedings taken to collect the amount,(b)to renew or otherwise prolong the effectiveness of the filing, registration or other recording of the memorial,(c)to cancel or withdraw the memorial wholly or in respect of any of the property, or interests or rights, affected by the memorial, or(d)to postpone the effectiveness of the filing, registration or other recording of the memorial in favour of any right, charge, lien or priority that has been or is intended to be filed, registered or otherwise recorded in respect of any property, or interest or right, affected by the memorial,in the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph 223(5)(a) or an amount referred to in paragraph 223(5)(b), except that if in any such proceeding or as a condition precedent to any such proceeding any order, consent or ruling is required under the law of the province to be made or given by the superior court of the province or a judge or official of the court, a like order, consent or ruling may be made or given by the Federal Court or a judge or official of the Federal Court and, when so made or given, has the same effect for the purposes of the proceeding as if it were made or given by the superior court of the province or a judge or official of the court.Marginal note:Presentation of documents(8)If(a)a memorial is presented for filing, registration or other recording under subsection (5) or a document relating to the memorial is presented for filing, registration or other recording for the purpose of any proceeding described in subsection (7) to any official in the land registry system, personal property or movable property registry system, or other registry system, of a province, it shall be accepted for filing, registration or other recording, or(b)access is sought to any person, place or thing in a province to make the filing, registration or other recording, the access shall be grantedin the same manner and to the same extent as if the memorial or document relating to the memorial were a document evidencing a judgment referred to in paragraph 223(5)(a) or an amount referred to in paragraph 223(5)(b) for the purpose of a like proceeding, as the case may be, except that, if the memorial or document is issued by the Federal Court or signed or certified by a judge or official of the Court, any affidavit, declaration or other evidence required under the law of the province to be provided with or to accompany the memorial or document in the proceedings is deemed to have been provided with or to have accompanied the memorial or document as so required.Marginal note:Sale, etc.(9)Notwithstanding any law of Canada or of a province, a sheriff or other person shall not, without the written consent of the Minister, sell or otherwise dispose of any property, or publish any notice or otherwise advertise in respect of any sale or other disposition of any property pursuant to any process issued or charge, lien, priority or binding interest created in any proceeding to collect an amount certified in a certificate made under subsection 223(2), interest on the amount and costs, but if that consent is subsequently given, any property that would have been affected by such a process, charge, lien, priority or binding interest if the Minister’s consent had been given at the time the process was issued or the charge, lien, priority or binding interest was created, as the case may be, shall be bound, seized, attached, charged or otherwise affected as it would be if that consent had been given at the time the process was issued or the charge, lien, priority or binding interest was created, as the case may be.Marginal note:Completion of notices, etc.(10)If information required to be set out by any sheriff or other person in a minute, notice or document required to be completed for any purpose cannot, by reason of subsection 223(9), be so set out, the sheriff or other person shall complete the minute, notice or document to the extent possible without that information and, when the consent of the Minister is given under that subsection, a further minute, notice or document setting out all the information shall be completed for the same purpose, and the sheriff or other person having complied with this subsection is deemed to have complied with the Act, regulation or rule requiring the information to be set out in the minute, notice or document.Marginal note:Application for an order(11)A sheriff or other person who is unable, by reason of subsection 223(9) or 223(10), to comply with any law or rule of court is bound by any order made by a judge of the Federal Court, on anex parteapplication by the Minister, for the purpose of giving effect to the proceeding, charge, lien, priority or binding interest.Marginal note:Deemed security(11.1)When a charge, lien, priority or binding interest created under subsection 223(6) by filing, registering or otherwise recording a memorial under subsection 223(5) is registered in accordance with subsection 87(1) of theBankruptcy and Insolvency Act, it is deemed(a)to be a claim that is secured by a security and that, subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and(b)to also be a claim referred to in paragraph 86(2)(a) of that Act.Marginal note:Details in certificates and memorials(12)Notwithstanding any law of Canada or of a province, in any certificate made under subsection 223(2) in respect of a debtor, in any memorial evidencing the certificate or in any writ or document issued for the purpose of collecting an amount certified, it is sufficient for all purposes(a)to set out, as the amount payable by the debtor, the total of amounts payable by the debtor without setting out the separate making up that total; and(b)to refer to the rate of interest to be charged on the separate amounts making up the amount payable in general terms as interest at the rate prescribed under this Act applicable from time to time on amounts payable to the Receiver General without indicating the specific rates of interest to be charged on each of the separate amounts or to be charged for any particular period of time.
(a)an amount payable under this Act by the person;(b)an amount payable under theEmployment Insurance Actby the person;(b.1)an amount payable under theUnemployment Insurance Actby the person;(c)an amount payable under theCanada Pension Planby the person; and(d)an amount payable by the person under an Act of a province with which the Minister of Finance has entered into an agreement for the collection of taxes payable to the province under that Act.
(a)a judgment of the superior court of the province against a person for a debt owing by the person, or(b)an amount payable or required to be remitted by a person in the province in respect of a debt owing to Her Majesty in right of the province
(a)a charge, lien or priority is created on, or a binding interest is created in, property in the province, or any interest in, or for civil law any right in, such property, held by the debtor, or(b)such property, or interest or right in the property, is otherwise bound,
(a)to enforce payment of the amount evidenced by the memorial, interest on the amount and all costs and charges paid or incurred in respect of(i)the filing, registration or other recording of the memorial, and(ii)proceedings taken to collect the amount,(b)to renew or otherwise prolong the effectiveness of the filing, registration or other recording of the memorial,(c)to cancel or withdraw the memorial wholly or in respect of any of the property, or interests or rights, affected by the memorial, or(d)to postpone the effectiveness of the filing, registration or other recording of the memorial in favour of any right, charge, lien or priority that has been or is intended to be filed, registered or otherwise recorded in respect of any property, or interest or right, affected by the memorial,
(i)the filing, registration or other recording of the memorial, and(ii)proceedings taken to collect the amount,
(a)a memorial is presented for filing, registration or other recording under subsection (5) or a document relating to the memorial is presented for filing, registration or other recording for the purpose of any proceeding described in subsection (7) to any official in the land registry system, personal property or movable property registry system, or other registry system, of a province, it shall be accepted for filing, registration or other recording, or(b)access is sought to any person, place or thing in a province to make the filing, registration or other recording, the access shall be granted
(a)to be a claim that is secured by a security and that, subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and(b)to also be a claim referred to in paragraph 86(2)(a) of that Act.
(a)to set out, as the amount payable by the debtor, the total of amounts payable by the debtor without setting out the separate making up that total; and(b)to refer to the rate of interest to be charged on the separate amounts making up the amount payable in general terms as interest at the rate prescribed under this Act applicable from time to time on amounts payable to the Receiver General without indicating the specific rates of interest to be charged on each of the separate amounts or to be charged for any particular period of time.
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]R.S., 1985, c. 1 (5th Supp.), s. 2231994, c. 7, Sch