Debts to Her Majesty
132 (1) A penalty constitutes a debt due to Her Majesty in right of Canada and may be recovered as such in the Federal Court or any other court of competent jurisdiction. (2) Proceedings to recover the debt may be instituted no later than the fifth anniversary of the day on which the debt becomes payable.
Source
https://laws-lois.justice.gc.ca/eng/acts/C-15.1/section-132.htmlCanonical document at the regulator. Always cite this URL — not the Vantage detail page — in compliance evidence.