The limitation period is restarted when either you or the CRA takes certain actions. When one of these action occurs the limitation period is restarted for another 6 years.

The following are examples of actions that will restart the collections limitation period:

Actions you initiate

• make a voluntary payment
• propose a payment arrangement
• provide security instead of making a payment

Actions the CRA initiates

• issues a garnishment or set-off to collect an outstanding debt
• applies a tax refund (such as GST/HST credit refund) to your customs debt
• issues a notice of assessment or reassessment against a third party for amounts you owe
• certifies your debt in the Federal Court of Canada
• initiates seizure and sale action to collect your outstanding customs debt

The limitation period for customs debts can only be extended by an insolvency event (for example bankruptcy).