Excise Act, 2001
Marginal note:Debts to Her Majesty
284 (1) Any duty, interest or other amount payable under this Act is a debt due to Her Majesty and is recoverable in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Act.
(2) No proceedings for the recovery of an amount of duty, interest or other amount payable by a person under this Act shall be commenced in a court
(a) in the case of an amount that may be assessed under this Act, unless at the time the action is commenced the person has been or may be assessed for that amount; and
(b) in any other case, more than four years after the person became liable to pay the amount.
Marginal note:Interest on judgments
(3) If a judgment is obtained for any duty, interest or other amount payable under this Act, including a certificate registered under section 288, the provisions of this Act by which interest is payable for failure to pay an amount apply, with any modifications that the circumstances require, to the failure to pay the judgment debt, and the interest is recoverable in like manner as the judgment debt.
Marginal note:Litigation costs
(4) If an amount is payable by a person to Her Majesty because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Act applies, sections 285 and 288 to 294 apply to the amount as if the amount were owing by the person on account of duty payable by the person under this Act.
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