78. Fees, charges and administrative penalties are payable on the filing of the documents concerned and, unless otherwise provided by law, to the registrar.
Except with respect to situations described in sections 83 and 84 to which section 27.3 of the Act respecting the Ministère du Revenu (chapter M-31) applies, the recovery of fees, charges and penalties owing by law to the registrar is prescribed 10 years after they become due.