July 12, 2006

- s.224: CRA can make a "third party demand" for garnishment to any bank, as they are a super-creditor and can serve notice on any bank without knowing where account is - s.225: CRA can also execute a writ of seizure and sale to satisfy tax arrears - Silva: CRA seized a $300,000 yacht for a $30,000 debt, sunk, but TP was still liable for the tax ................
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