Section 83 — Excise Tax Act: Certificate of default

The Minister may certify that any tax, penalty, interest or other sum payable under this Act has not been paid as and when required by this Act. On production to the Federal Court, a certificate made under this section shall be registered in the Court and, when registered, has the same force and effect, and all proceedings may be taken thereon, as if the certificate were a judgment obtained in the Court for a debt of the amount specified in the certificate. All reasonable costs and charges attendant on the registration of the certificate are recoverable in the same manner as if they had been certified and the certificate had been registered under this section.