Government of Canada / Gouvernement du Canada
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First Nations Taxation Enforcement Regulations

Version of section 5 from 2007-11-01 to 2016-03-31:

Marginal note:Tax arrears certificate

  •  (1) Before taking any enforcement measures or commencing any proceedings referred to in sections 9 to 21, a tax administrator shall issue a tax arrears certificate and deliver it to every person named on the tax roll in respect of the property, at the address indicated on the tax roll.

  • Marginal note:Limitation

    (2) A tax arrears certificate shall not be issued for at least six months after the day on which the taxes became due.

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