If CRA (the Canadian income tax department) believes that a Canadian taxpayer with an income tax debt may dispose of assets and Revenue Canada may not be able to collect tax amounts owing to it, a CRA Canadian income tax lawyer can apply to the Federal Court without notice to the taxpayer for a "jeopardy order" allowing it to take income tax collection action at the same time as it issues an income tax assessment.
"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."