CRA can seize your assets if you do not pay the amount assessed or file a Notice of Objection
If you are assessed for income tax by the Canada Revenue Agency (the Canadian income tax department) and do not pay the amount assessed or file a Notice of Objection, CRA can seize your assets, including your bank account, without a court order.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."