Current Uniform Acts
Enforcement of Canadian Judgments and Decrees Amendment Act
1. The Uniform Enforcement of Canadian Judgments and Decrees Act is amended by this Act.
2. Section 1 is amended
(a) by replacing the definition “Canadian judgment” with the following:
“Canadian judgment” means
(a) a judgment, decree or order made in a civil proceeding by a court of a province or territory of Canada other than [enacting province or territory]
- (i) that requires a person to pay money, including an order for the payment of money that is made in the exercise of a judicial function by a tribunal of a province or territory of Canada other than [enacting province or territory] and that is enforceable as a judgment of the superior court of unlimited trial jurisdiction in that province or territory,
- (ii) under which a person is required to do or not do an act or thing, or
- (iii) that declares rights, obligations or status in relation to a person or thing,
- but does not include a judgment, decree or order that
- (iv) is for maintenance or support, including an order enforceable under the [appropriate Act in the enacting province or territory],
- (v) is for the payment of money as a penalty or fine for committing an offence,
- (vi) relates to the care, control or welfare of a minor,
- (vii) is made by a tribunal of a province or territory of Canada other than [enacting province or territory], whether or not it is enforceable as an order of the superior court of unlimited trial jurisdiction in that province or territory, to the extent that it provides for relief other than the payment of money, or
- (viii) relates to the granting of probate or letters of administration or the administration of the estate of a deceased person; or
(b) by adding the following definition:
“Canadian tax judgment” means
(a) a judgment for the recovery of an amount of money payable under an Act imposing a tax made by a court of a province or territory of Canada other than [enacting province or territory], and
(b) a certificate of an amount payable under an Act imposing a tax that is registered in a court of a province or territory of Canada other than [enacting province or territory] and that is deemed under the law of that province or territory to be a judgment of that court; (« jugement canadien de nature fiscale »).
Comment: Section 1 is amended to specify that the expression “Canadian judgment” includes judgments under a tax law. To be considered a “tax law”, the levy must be enforceable by law, imposed under the authority of the legislature, levied by a public body and intended for a public purpose (Eurig Estate (Re),  2 S.C.R. 565, par. 15).
The amendment clarifies the scope of the Act to reflect the Supreme Court decision in Hunt v. T&N plc,  4 S.C.R. 289, which confirmed that the character of the Canadian constitutional scheme “calls for the courts in each province to give ‘full faith and credit’ to the judgments of the courts of sister provinces”. The revenue rule, which states that no country ever takes notice of the revenue laws of another, would consequently not be applicable as between courts of the Canadian provinces and territories. A further purpose is to remove an ambiguity by having the definition include a certificate of an amount payable under a tax law registered in a court of a province or territory.
Section 1 is also amended to clarify the presentation of judgments, decrees or orders included in the definition of “Canadian judgment” and those that are not.
3. Section 11 is amended by striking out “and” at the end of clause (a), adding “and” at the end of clause (b) and adding the following after clause (b):
(c) a Canadian tax judgment made before or after this Act comes into force.
Comment: Since the Uniform Act is a procedural enactment, it follows that the amendments should be given immediate application. Accordingly, the amendment to section 11 provides that the Uniform Act applies to Canadian tax judgments, whether or not they were issued before the Uniform Act came into force, even though the party concerned by the enforcement measures did not take part in the proceedings.
Coming into force
4. This Act is deemed to have come into force on [insert the date on which the Uniform Enforcement of Canadian Judgments and Decrees Act came into force in enacting province or territory].
Comment: Since the amendments to the Uniform Enforcement of Canadian Judgments and Decrees Act aim to clarify the scope of the Act, they come into force on the date on which the Uniform Act comes into force in the jurisdiction.