History — 291
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FIRST SEENsnapshot of 2026-08-12 · consolidation amended to 2025-12-12
Text as first captured
Debt to Her Majesty 291 (1) A penalty constitutes 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. Limitation period (2) No proceedings to recover the debt may be instituted more than five years after the day on which the debt becomes payable. 2017, c. 20, s. 377