CRA (the Canadian income tax department) has the right to serve seize amounts tax debts owing including salary by serving third party demands, which are garnishee orders, without a court order, on employers, debtors or potential debtors of a Canadian taxpayer who owes money to CRA. If you receive such a third party demand you must deduct the amount from the amount owing to the taxpayer and make payments directly to CRA, and not to your creditor. If you ignore the CRA garnishment and fail to make the payments to CRA and pay your employee or creditor instead you will be liable to pay the amount to CRA.
"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."