Excise Tax Act — E-15 82
Definitions 82 (1) The following definitions apply in this section. action means an action to collect a tax debt of a person and includes a proceeding in a court and anything done by the Minister under any provision of this Part. ( action ) legal representative of a person means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other like person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate that belongs or belonged to, or that is or was held for the benefit of, the person or the person’s estate. ( représentant légal ) tax debt means any amount payable by a person under this Act other than Part IX. ( dette fiscale ) Debts to Her Majesty (1.1) A tax debt is a debt due to Her Majesty in right of Canada and is recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Part. Court proceedings (2) Subject to subsection (3), the Minister may not commence a proceeding in a court to collect a tax debt of a person in respect of an amount that may be assessed under this Part, unless when the proceeding is commenced the person has been or may be assessed for that amount. No actions after limitation period (2.1) The Minister may not commence an action to collect a tax debt after the end of the limitation period for the collection of the tax debt. Limitation period (2.2) The limitation period for the collection of a tax debt of a person (a) begins (i) if a notice of assessment in respect of the tax debt is sent to or served on the person after March 3, 2004, on the day that is 90 days after the day on which the notice is sent or served, (ii) if no notice referred to in subparagraph (i) in respect of the tax debt was sent or served and the earliest day on which the Minister can commence an action to collect that tax debt is after March 3, 2004, on that earliest day, and (iii) if subparagraphs (i) and (ii) do not apply and the tax debt was payable on March 4, 2004, or would have been payable on that date but for a limitation period that otherwise applied to the collection of the tax debt, on March 4, 2004; and (b) ends, subject to subsection (2.6), on the day that is 10 years after the day on which it begins. Limitation period restarted (2.3) The limitation period described in subsection (2.2) for the collection of a tax debt of a person restarts (and ends, subject to subsection (2.6), on the day that is 10 years after the day on which it restarts) on any day, before it would otherwise end, on which (a) the person acknowledges the tax debt in accordance with subsection (2.4); (b) the Minister commences an action to collect the tax debt; or (c) the Minister, under section 81.1, assesses another person in respect of the tax debt. Acknowledgement of tax debts (2.4) A person acknowledges a tax debt if the person (a) promises, in writing, to pay the tax debt; (b) makes a written acknowledgement of the tax debt, whether or not a promise to pay can be inferred from the acknowledgement and whether or not it contains a refusal to pay; or (c) makes a payment, including a purported payment by way of a negotiable instrument that is dishonoured, on account of the tax debt. Agent or legal representative (2.5) For the purposes of this section, an acknowledgement made by a person’s agent or legal representative has the same effect as if it were made by the person. Extension of limitation period (2.6) In computing the day on which a limitation period ends, there shall be added the number of days on which one or more of the following is the case: (a) the Minister may not, because of any of subsections 86(5) to (8), take any of the actions described in subsection 86(4) in respect of the tax debt; (b) the Minister has accepted and holds securit