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A-6.002 - Tax Administration Act

Section 13
Disposition versions

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13. When an amount exigible under a fiscal law is not paid, the Minister may issue a certificate attesting the exigibility of the debt and the amount owing; that certificate shall be proof of the exigibility of the debt.
Such certificate may be issued by the Minister at any time as soon as the debt becomes exigible.
When that certificate is filed in the office of the competent court, the clerk shall enter on the back of the certificate the date of its filing and shall render judgment in favour of the Agency for the amount contemplated in the certificate and for legal costs against the person bound to pay the debt concerned.
Such judgment shall be equivalent to a judgment rendered by a competent court and shall have all effects thereof, except in respect of interest on the amount granted, which shall be computed at the rate fixed in section 28 and capitalized daily.
1972, c. 22, s. 13; 1990, c. 7, s. 220; 1991, c. 67, s. 560; 1997, c. 3, s. 81; 1997, c. 85, s. 337; 2004, c. 21, s. 506; 2010, c. 31, s. 98; I.N. 2016-01-01 (NCCP).
13. When an amount exigible under a fiscal law is not paid, the Minister may issue a certificate attesting the exigibility of the debt and the amount owing; that certificate shall be proof of the exigibility of the debt.
Such certificate may be issued by the Minister at any time as soon as the debt becomes exigible.
When that certificate is filed in the office of the competent court, the clerk shall enter on the back of the certificate the date of its filing and shall render judgment in favour of the Agency for the amount contemplated in the certificate and for costs against the person bound to pay the debt concerned.
Such judgment shall be equivalent to a judgment rendered by a competent court and shall have all effects thereof, except in respect of interest on the amount granted, which shall be computed at the rate fixed in section 28 and capitalized daily.
1972, c. 22, s. 13; 1990, c. 7, s. 220; 1991, c. 67, s. 560; 1997, c. 3, s. 81; 1997, c. 85, s. 337; 2004, c. 21, s. 506; 2010, c. 31, s. 98.
13. When an amount exigible under a fiscal law is not paid, the Minister may issue a certificate attesting the exigibility of the debt and the amount owing; that certificate shall be proof of the exigibility of the debt.
Such certificate may be issued by the Minister at any time as soon as the debt becomes exigible.
When that certificate is filed in the office of the competent court, the clerk shall enter on the back of the certificate the date of its filing and shall render judgment in favour of the Deputy Minister for the amount contemplated in the certificate and for costs against the person bound to pay the debt concerned.
Such judgment shall be equivalent to a judgment rendered by a competent court and shall have all effects thereof, except in respect of interest on the amount granted, which shall be computed at the rate fixed in section 28 and capitalized daily.
1972, c. 22, s. 13; 1990, c. 7, s. 220; 1991, c. 67, s. 560; 1997, c. 3, s. 81; 1997, c. 85, s. 337; 2004, c. 21, s. 506.
13. When an amount exigible under a fiscal law is not paid, the Minister may issue a certificate attesting the exigibility of the debt and the amount owing; that certificate shall be proof of the exigibility of the debt.
Such certificate may be issued by the Minister at any time as soon as the debt becomes exigible. However, if, in the opinion of the Minister, a debtor attempts to avoid payment of the duties and if the Minister orders that all duties, including interest and penalties, be paid immediately upon assessment, the Minister may issue that certificate immediately after issuing such order.
When that certificate is filed in the office of the competent court, the clerk shall enter on the back of the certificate the date of its filing and shall render judgment in favour of the Deputy Minister for the amount contemplated in the certificate and for costs against the person bound to pay the debt concerned.
Such judgment shall be equivalent to a judgment rendered by a competent court and shall have all effects thereof, except in respect of interest on the amount granted, which shall be computed at the rate fixed in section 28 and capitalized daily.
1972, c. 22, s. 13; 1990, c. 7, s. 220; 1991, c. 67, s. 560; 1997, c. 3, s. 81; 1997, c. 85, s. 337.
13. When an amount exigible under a fiscal law is not paid, the Minister may issue a certificate attesting the exigibility of the debt and the amount owing; that certificate shall be proof of the exigibility of the debt.
Such certificate may be issued by the Minister at any time as soon as the debt becomes exigible. However, if, in the opinion of the Minister, a debtor attempts to avoid payment of the duties and if the Minister orders that all duties, including interest and penalties, be paid immediately upon assessment, the Minister may issue that certificate immediately after issuing such order.
When that certificate is filed in the office of the competent court, the clerk, as the case may be, shall enter on the back of the certificate the date of its filing and shall render judgment in favour of the Deputy Minister for the amount contemplated in the certificate and for costs against the person bound to pay the debt concerned.
Such judgment shall be equivalent to a judgment rendered by a competent court and shall have all effects thereof, except in respect of interest on the amount granted, which shall be computed at the rate fixed in section 28 and capitalized daily.
1972, c. 22, s. 13; 1990, c. 7, s. 220; 1991, c. 67, s. 560; 1997, c. 3, s. 81.
13. When an amount exigible under a fiscal law is not paid, the Minister may issue a certificate attesting the exigibility of the debt and the amount owing; that certificate shall be proof of the exigibility of the debt.
Such certificate may be issued by the Minister at any time as soon as the debt becomes exigible. However, if, in the opinion of the Minister, a debtor attempts to avoid payment of the duties and if the Minister orders that all duties, including interest and penalties, be paid immediately upon assessment, the Minister may issue that certificate immediately after issuing such order.
When that certificate is filed in the office of the court of competent jurisdiction, the prothonotary or clerk, as the case may be, shall enter on the back of the certificate the date of its filing and shall render judgment in favour of the Deputy Minister for the amount contemplated in the certificate and for costs against the person bound to pay the debt concerned.
Such judgment shall be equivalent to a judgment rendered by a competent court and shall have all effects thereof, except in respect of interest on the amount granted, which shall be computed at the rate fixed in section 28 and capitalized daily.
1972, c. 22, s. 13; 1990, c. 7, s. 220; 1991, c. 67, s. 560.
13. When an amount exigible under a fiscal law is not paid, the Minister may issue a certificate attesting the exigibility of the debt and the amount owing; that certificate shall be proof of the exigibility of the debt.
Such certificate may be issued by the Minister at any time after the expiry of thirty days after the date when such debt becomes exigible. However, if, in the opinion of the Minister, a debtor attempts to avoid payment of the duties and if the Minister orders that all duties, including interest and penalties, be paid immediately upon assessment, the Minister may issue that certificate immediately after issuing such order.
When that certificate is filed in the office of the court of competent jurisdiction, the prothonotary or clerk, as the case may be, shall enter on the back of the certificate the date of its filing and shall render judgment in favour of the Deputy Minister for the amount contemplated in the certificate and for costs against the person bound to pay the debt concerned.
Such judgment shall be equivalent to a judgment rendered by a competent court and shall have all effects thereof, except in respect of interest on the amount granted, which shall be computed at the rate fixed in section 28 and capitalized daily.
1972, c. 22, s. 13; 1990, c. 7, s. 220.
13. When an amount exigible under a fiscal law is not paid, the Minister may issue a certificate attesting the exigibility of the debt and the amount owing; that certificate shall be proof of the exigibility of the debt.
Such certificate may be issued by the Minister at any time after the expiry of thirty days after the date when such debt becomes exigible. However, if, in the opinion of the Minister, a debtor attempts to avoid payment of the duties and if the Minister orders that all duties, including interest and penalties, be paid immediately upon assessment, the Minister may issue that certificate immediately after issuing such order.
When that certificate is filed in the office of the court of competent jurisdiction, the prothonotary or clerk, as the case may be, shall enter on the back of the certificate the date of its filing and shall render judgment in favour of the Deputy Minister for the amount contemplated in the certificate, interest and penalties, if any, and costs against the person bound to pay the debt concerned.
Such judgment shall be equivalent to a judgment rendered by a competent court and shall have all effects thereof.
1972, c. 22, s. 13.
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