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Barrett Tax Law Firm | Business & Tax Lawyers in Toronto, Ontario

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Asset Seizure

When push comes to shove and the CRA needs to squeeze some funds out of a taxpayer they can apply for a certificate in Federal Court which will allow them to go ahead and seize and sell assets.  Typically with 30 days’ notice a sheriff or bailiff will attend at the taxpayer’s address to enforce the seizure. They usually start by taking an inventory, which later on down the road can be sold by the CRA at auction.

Seizure and sale of assets is probably the least commonly-used of all the collections tools available to the collections officer.

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