Excise Tax Act, Section 316

Excise Tax Act, R.S.C. 1985, c. E-15

The Act provides for the payment and remittance of excise taxes. Where a debtor is in default of payment or has failed to remit an amount as and when required under the Act, the minister may issue a certificate stating the amount payable.

• Procedure for Enforcement: The minister may register the certificate in the Federal Court.
• Effect of Registration: Certificate, once registered, has the same effect as a judgment of the court. A memorial issued by the court evidencing the certificate may be filed or registered in the province.
• Effect on Land Title Practice: Memorial, once registered in the land title office, creates a lien or charge on the land of the debtor.
• Electronic Submissions: On the Form 17 Charge, Notation or Filing, select Nature of Interest, Judgment, and attach an image of the court certified copy of the Excise Tax Act Certificate.