Personal debt collection restrictions

There are restrictions to the Canada Revenue Agency’s (CRA) ability to take legal action, as outlined below.

The CRA will normally not start legal action until 90 days after the mailing date of the notice of assessment or reassessment.

A collection restriction also applies to personal income tax debt that is disputed under an objection or appeal. However, in cases when the taxpayer loses an appeal before the Tax Court of Canada, collection action resumes even if the taxpayer appeals that decision.


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