The law says
IRPA s. 146(1)An amount or part of an amount payable under this Act that has not been paid may be certified by the Minister
- (a)without delay, if the Minister is of the opinion that the person liable for that amount is attempting to avoid payment; and
- (b)in any other case, on the expiration of 30 days after the default.
Minister of Employment and Social Development
(1.1)When a penalty is imposed as a result of the Minister of Employment and Social Development exercising a power conferred on him or her by regulation made under paragraph 32(d.4), that Minister is responsible for the recovery of the debt referred to in paragraph 145(1)(b.1).
Judgments
(2)The certificate is to be filed and registered in the Federal Court and, when registered, has the same force and effect, and all proceedings may be taken, as if the certificate were a judgment obtained in the Court for a debt of the amount specified in the certificate plus interest to the day of payment.
Costs
(3)The costs of registering the certificate are recoverable in the same manner as if they had been included in the certificate.
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