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Published: April 10, 2020

Last Updated: April 10, 2020

Requirement to Pay (RTP) – CRA Garnishee


CRA collections officers will issue a requirement to pay (RTP) which is in effect a garnishee order. The recipient of the notice from CRA is required to pay to CRA any amounts owing to the tax debtor. Failure to do so means that the payor will be personally liable to CRA for the amounts remitted to the tax debtor. The income tax collector does not require a court order to issue the payment requirement. A requirement to pay will typically be issued to banks and to accounts receivable of a business debtor.


"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."

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