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Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.)

The Act provides for the assessment and collection of provincial income taxes and incorporates, by reference, provisions of the federal Income Tax Act for the purpose of collecting amounts payable.

  • Nature of Interest: Certificate stating the amount due, including interest, issued by either the Commissioner of Income Tax or the provincial Minister of Finance.
  • Procedure for Enforcement: Certificate may be filed in the Supreme Court.
  • Effect of Filing: Certificate, once filed, has the same effect as a judgment of the court.