Statute
Section 319 — Excise Tax Act: Acquisition of debtor’s property
Text of the provision Official document
For the purpose of collecting debts owed by a person to Her Majesty in right of Canada under this Part, 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 such manner as the Minister considers reasonable.
Official source: laws-lois.justice.gc.ca
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