Garnishment of employee's wages

If your employee owes CRA a sum of money and refuses to pay it, it is possible that CRA may garnishee that employee's wages.

In such a case, the CRA will send you a requirement to pay notice for you to send the amount owed to the CRA instead of giving it to the employee.

You are responsible to remit all amounts as specified in the notice. If you do not comply with the requirements, you may be held responsible for the amounts you didn't remit.

If you receive a requirement to pay and would like more information, contact the collection officer named on the notice.

Forms and publications

• Information Circular IC98-1R, Tax collections policies

Related topics

• Information on deemed trust