Section 145 — Immigration and Refugee Protection Act: Debts due

The following amounts are debts due to Her Majesty in right of Canada payable on demand: a debt incurred by Her Majesty for which any person is liable under this Act; an amount that a person has agreed to pay as a deposit or guarantee of performance of an obligation under this Act; the amount of a penalty imposed under any regulation made under paragraph 32(d.4); the costs incurred in removing a prescribed foreign national from Canada; an amount that is ordered to be paid under section 147 on account of an unpaid liability; and an amount referred to in paragraph 148(1)(g). Subject to any federal-provincial agreement, an amount that a sponsor is required to pay under the terms of an undertaking is payable on demand to Her Majesty in right of Canada and Her Majesty in right of the province concerned and may be recovered by Her Majesty in either or both of those rights. A debt may be recovered at any time.