82. Where an amount exigible under this Act as duty or interest is not paid, the board may issue a certificate attesting the exigibility of the debt and the amount owing; that certificate is proof of the exigibility of the debt.
This certificate may be issued by the board at any time after the expiry of thirty days after the date that debt becomes exigible. However, if, in the opinion of the board, a debt or attempts to avoid payment of the duties and if the board orders that all duties, including interest, be paid immediately upon assessment, the board may issue that certificate immediately after issuing the order.
When that certificate is filed at the office of the court of competent jurisdiction, the clerk shall enter on the back of the certificate the date of its filing and render judgment in favour of the board for the amount contemplated in the certificate and interest, if any, and legal costs against the person bound to pay the debt concerned. This judgment is equivalent to a judgment rendered by the competent court and has all the effects thereof.
1978, c. 36, s. 82; I.N. 2016-01-01 (NCCP).