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.
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