Excise Tax Act

Marginal note:Debts to Her Majesty

• 313 (1) All taxes, net taxes, interest, penalties, costs and other amounts payable under this Part are debts due to Her Majesty in right of Canada and are recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Part.

• Marginal note:Limitation

  (2) No proceedings for the recovery of any tax, net tax, penalty, interest or other amount payable or remittable by a person under this Part shall be commenced in a court

  • (a) in the case of an amount that may be assessed under this Part, 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 or remit the amount.

• Marginal note:Penalties and interest on judgments

  (3) Where a judgment is obtained for any tax, net tax, penalty, interest or other amount payable or remittable under this Part, including a certificate registered under section 316, the provisions of this Part by which a penalty or interest is payable for failure to pay or remit the amount apply, with such modifications as the circumstances require, to failure to pay the judgment debt, and the penalty and interest are recoverable in like manner as the judgment debt.

• Marginal note:Court costs

  (4) If an amount is payable by a person to Her Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Part applies, subsections 314(1) and (3) and sections 316 to 322 apply to the amount as if the amount were a debt owing by the person to Her Majesty on account of tax payable by the person under this Part.