Currently, subsection 97.22(2) and 97.22(3) of the Customs Act establish in statute when an amount and interest owing are a debt that is due to Her Majesty. Clause 214 amends these to allow purchasers to cluster duty payments on multiple items acquired over a specific period of time into a single payment. It also adds a clarification in English that a notice under section 124 is served, and it also makes a minor adjustment to the French version to better reflect the English version by adding “chef du Canada” to “Sa Majesté” to harmonize with the English version.
(Clause 214 agreed to on division)