Questions? Call 416-367-4222

CRA (the Canadian income tax department) has the right to serve third party demands, without a court order, on debtors or potential debtors of a taxpayer who owes money to CRA. If you receive such a third party demand you must make payments directly to CRA, and not to your creditor.

Disclaimer:

"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."

Get your CRA tax issue solved


Address: Rotfleisch & Samulovitch P.C.
2822 Danforth Avenue Toronto, Ontario M4C 1M1

CRA Third Party Demand
Image of person sitting at bench filling out calendar
6075420 Canada Inc. v M.N.R.: A Canadian Tax Lawyer’s Guidance on Reassessment Limitation Periods
Women with gray hair in glasses pointing to word taxes on a white board
Oddi v CRA: Guidance from a Canadian Tax Lawyer Regarding CRA’s Collection Misconduct
Woman with gray hair in a business suit sitting at work desk with coffee, computer and tax documents
MNR v Zhao – Guidance from a Canadian Tax Lawyer on the Canada Revenue Agency’s Collection Action When There Are Reasonable Grounds for Delay
CRA Tax Audit Of Loss Carryovers Exceeding $200,000
CRA Tax Audit of Loss Carryovers Exceeding $200,000
Vicarious Tax Liability
Transfers Between Spouses Don’t Invoke Vicarious Tax Liability
Canadian Tax Lawyer’s Analysis of Tax Collections Limitation Period
Director’s Liability and the Income Tax Act Statutory Limitation
what are capital gains
Double Derivative Tax Liability – Canadian Tax Lawyer Case Analysis