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Collection |
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Debts to Her
Majesty
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72. (1) Any amount payable under this Act
(other than an amount payable by Her
Majesty) 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.
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Limitation
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(2) No proceedings for the recovery of an
amount payable by a person under this Act
shall be commenced in a court
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Assessment
before
collection
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(3) The Minister may not take any
collection action under sections 74 to 79 in
respect of any amount payable by a person that
may be assessed under this Act, other than
interest under section 27 or penalty under
section 53, unless the amount has been
assessed.
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Interest on
judgments
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(4) If a judgment is obtained for any amount
payable under this Act, including a certificate
registered under section 74, the provisions of
this Act by which interest is payable for a
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.
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Litigation
costs
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(5) 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 73 to 80 apply to the amount
as if it were payable under this Act.
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Security
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73. (1) The Minister may, if the Minister
considers it advisable, accept security in an
amount and a form satisfactory to the Minister
for the payment of any amount that is or may
become payable under this Act.
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Surrender of
excess
security
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(2) If a person who has furnished security,
or on whose behalf security has been
furnished, under this section requests in
writing that the Minister surrender the security
or any part of it, the Minister must surrender
the security to the extent that its value
exceeds, at the time the request is received by
the Minister, the amount that is sought to be
secured.
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Certificates
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74. (1) Any amount payable by a person (in
this section referred to as the ``debtor'') under
this Act that has not been paid as and when
required under this Act may be certified by the
Minister as an amount payable by the debtor.
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Registration
in court
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(2) On production to the Federal Court, a
certificate in respect of a debtor shall be
registered in the Court and when so registered
has the same effect, and all proceedings may
be taken on the certificate, as if it were a
judgment obtained in the Court against the
debtor for a debt in the amount certified plus
interest on the amount as provided under this
Act to the day of payment and, for the
purposes of those proceedings, the certificate
is deemed to be a judgment of the Court
against the debtor for a debt due to Her
Majesty and enforceable as such.
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Costs
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(3) All reasonable costs and charges
incurred or paid for the registration in the
Federal Court of a certificate or in respect of
any proceedings taken to collect the amount
certified are recoverable in like manner as if
they had been included in the amount certified
in the certificate when it was registered.
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Charge on
property
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(4) A document issued by the Federal Court
evidencing a registered certificate in respect
of a debtor, a writ of that Court issued pursuant
to the certificate or any notification of the
document or writ (which document, writ or
notification is in this section referred to as a
``memorial'') may be filed, registered or
otherwise recorded for the purpose of creating
a charge, lien or priority on, or a binding
interest in, property in a province, or any
interest in such property, held by the debtor, in
the same manner as a document evidencing
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may be filed, registered or otherwise recorded
in accordance with the law of the province to
create a charge, lien or priority on, or a binding
interest in, the property or interest.
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Creation of
charge
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(5) If a memorial has been filed, registered
or otherwise recorded under subsection (4),
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in the same manner and to the same extent as
if the memorial were a document evidencing
a judgment referred to in paragraph (4)(a) or
an amount referred to in paragraph (4)(b), and
the charge, lien, priority or binding interest
created is subordinate to any charge, lien,
priority or binding interest in respect of which
all steps necessary to make it effective against
other creditors were taken before the time the
memorial was filed, registered or otherwise
recorded.
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Proceedings
in respect of
memorial
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(6) If a memorial is filed, registered or
otherwise recorded in a province under
subsection (4), proceedings may be taken in
the province in respect of the memorial,
including proceedings
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in the same manner and to the same extent as
if the memorial were a document evidencing
a judgment referred to in paragraph (4)(a) or
an amount referred to in paragraph (4)(b),
except that, if in any such proceeding or as a
condition precedent to any such proceeding,
any order, consent or ruling is required under
the law of the 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.
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Presentation
of documents
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(7) If
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the memorial or document shall be accepted
for filing, registration or other recording or the
access shall be granted, as the case may be, in
the same manner and to the same extent as if
the memorial or document relating to the
memorial were a document evidencing a
judgment referred to in paragraph (4)(a) or an
amount referred to in paragraph (4)(b) for the
purpose of a like proceeding, except that, if the
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 proceedings
is deemed to have been provided with or to
have accompanied the memorial or document
as so required.
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Sale, etc.
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(8) Despite any law of Canada or of a
province, a sheriff or other person shall not,
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
charge, lien, priority or binding interest
created in any proceeding to collect an amount
certified in a certificate made under
subsection (1), interest on the amount or costs,
but if that consent is subsequently given, any
property that would have been affected by
such a process, charge, lien, priority or
binding interest if the Minister's consent had
been given at the time the process was issued
or the charge, lien, priority or binding interest
was created, as the case may be, shall be
bound, seized, attached, charged or otherwise
affected as it would be if that consent had been
given at the time the process was issued or the
charge, lien, priority or binding interest was
created, as the case may be.
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Completion of
notices, etc.
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(9) 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 (8), be
so set out without the written consent of the
Minister, the sheriff or other person shall
complete the minute, notice or document to
the extent possible without that information
and, when that consent of the Minister is
given, a further minute, notice or document
setting out all the information shall be
completed for the same purpose, and the
sheriff or other person, having complied with
this subsection, is deemed to have complied
with the Act, regulation or rule requiring the
information to be set out in the minute, notice
or document.
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Application
for an order
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(10) A sheriff or other person who is unable,
because of subsection (8) or (9), 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,
charge, lien, priority or binding interest.
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Deemed
security
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(11) If a charge, lien, priority or binding
interest created under subsection (5) by filing,
registering or otherwise recording a memorial
under subsection (4) is registered in
accordance with subsection 87(1) of the
Bankruptcy and Insolvency Act, it is deemed
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Details in
certificates
and
memorials
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(12) Despite any law of Canada or of the
legislature of a province, in any certificate in
respect of a debtor, any memorial evidencing
a certificate or any writ or document issued for
the purpose of collecting an amount certified,
it is sufficient for all purposes
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Garnishment
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75. (1) If the Minister has knowledge or
suspects that a person is, or will be within one
year, liable to make a payment to another
person who is liable to pay an amount under
this Act (in this section referred to as a
``debtor''), the Minister may, by notice in
writing, require the person to pay without
delay, if the money is immediately payable,
and in any other case, as and when the money
becomes payable, the money otherwise
payable to the debtor in whole or in part to the
Receiver General on account of the debtor's
liability under this Act.
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Garnishment
of loans or
advances
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(2) Without limiting the generality of
subsection (1), if the Minister has knowledge
or suspects that within 90 days
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the Minister may, by notice in writing, require
the institution or person, as the case may be,
to pay in whole or in part to the Receiver
General on account of the debtor's liability
under this Act the money that would otherwise
be so loaned, advanced or paid.
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Amounts
payable to
secured
creditor
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(3) Despite any provision of this or any
other Act (other than the Bankruptcy and
Insolvency Act), any enactment of a province
or any law, if the Minister has knowledge or
suspects that a person is or will become,
within 90 days, liable to make a payment to a
debtor or to a secured creditor who has a right
to receive the payment that, but for a security
interest in favour of the secured creditor,
would be payable to the debtor, the Minister
may, by a notice in writing, require the person
to pay without delay, if the moneys are
immediately payable, and in any other case, as
and when the moneys become payable, the
moneys otherwise payable to the debtor or the
secured creditor in whole or in part to the
Receiver General on account of the debtor's
liability under this Act. On receipt of that
letter by the person, the amount of those
moneys that is required by that letter to be paid
to the Receiver General becomes, despite any
security interest in those moneys, the property
of Her Majesty to the extent of that liability as
assessed by the Minister and shall be paid to
the Receiver General in priority to any such
security interest.
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Effect of
receipt
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(4) A receipt issued by the Minister for
money paid as required under this section is a
good and sufficient discharge of the original
liability to the extent of the payment.
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Effect of
requirement
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(5) If the Minister has, under this section,
required a person to pay to the Receiver
General on account of the liability under this
Act of a debtor money otherwise payable by
the person to the debtor as interest, rent,
remuneration, a dividend, an annuity or other
periodic payment, the requirement applies to
all such payments to be made by the person to
the debtor until the liability under this Act is
satisfied, and operates to require payments to
the Receiver General out of each such
payment of any amount that is stipulated by
the Minister in a notice in writing.
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Failure to
comply
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(6) Every person who fails to comply with
a requirement under subsection (1) or (5) is
liable to pay to Her Majesty an amount equal
to the amount that the person was required
under that subsection to pay to the Receiver
General.
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Other failures
to comply
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(7) Every institution or person that fails to
comply with a requirement under subsection
(2) with respect to money to be loaned,
advanced or paid is liable to pay to Her
Majesty an amount equal to the lesser of
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Assessment
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(8) The Minister may assess any person for
any amount payable under this section by the
person to the Receiver General and, if the
Minister sends a notice of assessment,
sections 39 to 52 apply with any modifications
that the circumstances require.
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Time limit
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(9) An assessment of an amount payable
under this section by a person to the Receiver
General shall not be made more than four
years after the notice from the Minister
requiring the payment was received by the
person.
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Effect of
payment as
required
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(10) If an amount that would otherwise have
been advanced, loaned or paid to or on behalf
of a debtor is paid by a person to the Receiver
General in accordance with a notice from the
Minister issued under this section or with an
assessment under subsection (8), the person is
deemed for all purposes to have advanced,
loaned or paid the amount to or on behalf of
the debtor.
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Recovery by
deduction or
set-off
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76. If a person is indebted to Her Majesty
under this Act, the Minister may require the
retention by way of deduction or set-off of any
amount that the Minister may specify out of
any amount that may be or become payable to
that person by Her Majesty.
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Acquisition of
debtor's
property
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77. For the purpose of collecting debts owed
by a person to Her Majesty under this Act, the
Minister may purchase or otherwise acquire
any interest in the person's property that the
Minister is given a right to acquire in legal
proceedings or under a court order or that is
offered for sale or redemption, and may
dispose of any interest so acquired in any
manner that the Minister considers
reasonable.
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Money seized
from debtor
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78. (1) If the Minister has knowledge or
suspects that a person is holding money that
was seized by a police officer in the course of
administering or enforcing the criminal law of
Canada from another person who is liable to
pay any amount under this Act (in this section
referred to as the ``debtor'') and that is
restorable to the debtor, the Minister may in
writing require the person to turn over the
money otherwise restorable to the debtor, in
whole or in part, to the Receiver General on
account of the debtor's liability under this Act.
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Receipt of
Minister
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(2) A receipt issued by the Minister for
money turned over is a good and sufficient
discharge of the requirement to restore the
money to the debtor to the extent of the
amount so turned over.
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Seizure if
failure to pay
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79. (1) If a person fails to pay an amount as
required under this Act, the Minister may in
writing give 30 days notice to the person,
addressed to their latest known address, of the
Minister's intention to direct that the person's
things be seized and disposed of. If the person
fails to make the payment before the expiry of
the 30 days, the Minister may issue a
certificate of the failure and direct that the
person's things be seized.
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Disposition
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(2) Things that have been seized under
subsection (1) shall be kept for 10 days at the
expense and risk of the owner. If the owner
does not pay the amount due together with all
expenses within the 10 days, the Minister may
dispose of the things in a manner the Minister
considers appropriate in the circumstances.
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Proceeds of
disposition
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(3) Any surplus resulting from a
disposition, after deduction of the amount
owing and all expenses, shall be paid or
returned to the owner of the things seized.
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Exemptions
from seizure
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(4) Anything of any person in default that
would be exempt from seizure under a writ of
execution issued by a superior court of the
province in which the seizure is made is
exempt from seizure under this section.
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Person
leaving
Canada or
defaulting
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80. (1) If the Minister suspects that a person
has left or is about to leave Canada, the
Minister may, before the day otherwise fixed
for payment, by notice to the person served
personally or sent by registered or certified
mail addressed to their latest known address,
demand payment of any amount for which the
person is liable under this Act or would be so
liable if the time for payment had arrived, and
the amount shall be paid without delay despite
any other provision of this Act.
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Seizure
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(2) If a person fails to pay an amount
required under subsection (1), the Minister
may direct that things of the person be seized,
and subsections 79(2) to (4) apply, with any
modifications that the circumstances require.
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Liability of
directors
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81. (1) If a corporation fails to pay any
amount as and when required under this Act,
the directors of the corporation at the time it
was required to pay it are jointly and severally
or solidarily liable, together with the
corporation, to pay it and any interest that is
payable on it under this Act.
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Limitations
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(2) A director of a corporation is not liable
unless
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