Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Full Document:  

Act current to 2019-07-01 and last amended on 2019-06-22. Previous Versions

PART V.1Collections (continued)

Certificates, Liens and Set-off

Marginal note:Certificate

  •  (1) Any debt, or any part of a debt, due to Her Majesty in right of Canada under this Act may be certified by the Minister as an amount payable by the debtor.

  • Marginal note:Registration in court

    (2) On production to the Federal Court, the certificate must be registered in the Court. When it is registered, it has the same force and effect, and all proceedings may be taken, as if the certificate were a judgment obtained in the Court for a debt of the amount specified in the certificate and interest on the amount as provided under this Act. For the purposes of any such proceedings, the certificate is a judgment of the Court against the debtor and enforceable as such.

  • Marginal note:Costs

    (3) All reasonable costs and charges for the registration of the certificate or in respect of any proceedings taken to collect the amount certified are recoverable in the same way as if they had been certified in the certificate registered under this section.

  • Marginal note:Protected interest in property

    (4) A memorial may be recorded for the purpose of creating a protected interest in property in a province or an interest in such property held by the debtor in the same manner as a document evidencing the following may be recorded in accordance with the law of the province:

    • (a) a judgment of the superior court of the province against a person for a debt owing by the person; and

    • (b) an amount payable by a person in the province in respect of a debt owing to Her Majesty in right of the province.

  • Marginal note:Creation of protected interest

    (5) The effect of recording a memorial is, in the same manner and to the same extent as if the memorial were a document evidencing a judgment or an amount referred to in subsection (4), to create a protected interest in the property of the debtor in the province, or in any interest in that property, held by the debtor or to otherwise bind that property or interest in the property. The protected interest created is subordinate to any protected interest in respect of which all steps necessary to make it effective against other creditors were taken before the time the memorial was recorded.

  • Marginal note:Proceedings in respect of memorial

    (6) If a memorial is recorded in a province, proceedings may be taken, in the same manner and to the same extent as if the memorial were a document evidencing a judgment or an amount referred to in subsection (4), 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 the recording of the memorial and proceedings taken to collect the amount;

    • (b) to renew or otherwise prolong the effectiveness of the recording of the memorial;

    • (c) to cancel or withdraw the memorial wholly or in respect of any of the property or interests affected by the memorial; or

    • (d) to postpone the effectiveness of the recording of the memorial in favour of any protected interest that has been or is intended to be recorded in respect of any property or interest affected by the memorial.

  • Marginal note:Federal Court may make order, etc.

    (7) If in any proceeding or as a condition precedent to any proceeding referred to in subsection (6) any order, consent or ruling is required under the law of a province to be made or given by the superior court of the province or by a judge or official of the court, a like order, consent or ruling may be made or given by the Federal Court or by 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 by a judge or official of the court.

  • Marginal note:Presentation of documents

    (8) If a memorial, or a document relating to it, is presented for recording, for the purpose of any proceeding referred to in subsection (6), to any official in the land, personal property or other registry system of a province, it is to be accepted for recording in the same manner and to the same extent as if the memorial or document were a document evidencing a judgment or an amount referred to in subsection (4) for the purpose of a like proceeding.

  • Marginal note:Access for recording

    (9) If access is sought to any person, place or thing in a province for the purpose of recording a memorial, or a document relating to it, the access must be granted in the same manner and to the same extent as if the memorial or document were a document evidencing a judgment or an amount referred to in subsection (4) for the purpose of a like proceeding.

  • Marginal note:Evidence deemed to have been provided

    (10) If a 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 proceeding is deemed to have been provided with or to have accompanied the memorial or document as so required.

  • Marginal note:Prohibition — sale, etc., without consent

    (11) Despite any law of Canada or of a province, no sheriff or other person may, 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 protected interest created in any proceeding to collect an amount certified in a certificate, any interest on the amount and any costs.

  • Marginal note:Subsequent consent

    (12) Despite subsection (11), if the Minister’s consent is subsequently given, any property that would have been affected by a process or protected interest referred to in that subsection had the Minister’s consent been given at the time the process was issued or the protected interest was created is bound, seized, attached, charged or otherwise affected as if that consent had been given at the time the process was issued or the protected interest was created, as the case may be.

  • Marginal note:Completion of notices, etc.

    (13) 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, because of subsection (11), be so set out, the sheriff or other person must complete the minute, notice or document to the extent possible without that information and, when the consent of the Minister is given, a further minute, notice or document setting out all the information is to be completed for the same purpose. The sheriff or other person is deemed to have complied with any law or rule of court requiring the information to be set out in the minute, notice or document.

  • Marginal note:Application for an order

    (14) A sheriff or other person who is unable, because of subsection (11) or (13), to comply with any law or rule of court is bound by any order made by a judge of the Federal Court, on an ex parte application by the Minister, for the purpose of giving effect to the proceeding or protected interest.

  • Marginal note:Secured claims

    (15) A protected interest that is registered in accordance with subsection 87(1) of the Bankruptcy and Insolvency Act is deemed to be a claim that

    • (a) 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) is referred to in paragraph 86(2)(a) of that Act.

  • Marginal note:Details in certificates and memorials

    (16) Despite any law of Canada or of a province, in any certificate 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 amounts 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.

  • Marginal note:Definitions

    (17) The definitions in this subsection apply in this section.

    memorial

    memorial means a document issued by the Federal Court evidencing a certificate registered under subsection (2) in respect of a debtor and includes a writ of that Court issued pursuant to the certificate or any notification of the document or writ. (extrait)

    protected interest

    protected interest means a charge, lien, prior claim, priority on or binding interest in property. (droit garanti)

    record

    record, in respect of a memorial, means to file, register or otherwise record the memorial. (enregistrement)

  • 2001, c. 25, s. 58

Marginal note:Detention of imported or exported goods

  •  (1) Any goods that are to be exported, that have been reported under section 95 or that have been imported, by or on behalf of a debtor, are subject to a lien or hypothec for the amount owed by the debtor and may be detained by an officer at the expense of the debtor until that amount is paid.

  • Marginal note:Conveyances

    (2) Any conveyance used for the importation or exportation of goods in respect of which a notice has been served under section 109.3 is subject to a lien or hypothec for the amount owed by the debtor and may be detained by an officer at the expense of the person on whom the notice was served until the amount set out in the notice is paid.

  • Marginal note:Sale of detained goods

    (3) Subject to the regulations, the Minister, on giving 30 days’ notice in writing to the debtor at the debtor’s latest known address, may direct that any good imported or to be exported, or any good reported under section 95, by or on behalf of the debtor, or any conveyance, that has been detained be sold

    • (a) if the good is spirits or specially denatured alcohol, to a spirits licensee;

    • (b) if the good is wine, to a wine licensee;

    • (c) if the good is raw leaf tobacco or a tobacco product, to a tobacco licensee;

    • (d) if the good is a restricted formulation, to a licensed user; or

    • (e) in any other case, by public auction or public tender or by the Minister of Public Works and Government Services under the Surplus Crown Assets Act.

  • Marginal note:Excise stamps not to be sold

    (3.1) Despite subsection (3), the Minister shall not direct that detained excise stamps be sold.

  • Marginal note:Proceeds of sale

    (4) The proceeds of any sale shall be applied to amounts owed by the debtor, any expenses incurred by Her Majesty in right of Canada in respect of the goods sold and any duties on the goods and the surplus, if any, shall be paid to the debtor.

  • 2001, c. 25, s. 58
  • 2007, c. 18, s. 136
  • 2010, c. 12, s. 49
  • 2018, c. 30, s. 4
 
Date modified: