Certificate in Federal Court

A certificate in the Federal Court is the document by which the Canada Revenue Agency converts an unpaid, assessed tax debt into an enforceable judgment. Under section 223 of the Income Tax Act (and parallel provisions of the Excise Tax Act), the Minister may certify the unpaid amount and register the certificate in the Federal Court of Canada, where it has the same force and effect as a judgment of that court. Registration allows the CRA to enforce the debt through the tools available to a judgment creditor, including securing a charge against the taxpayer's real property.