If you are assessed for income tax by the Canada Revenue Agency (the Canadian income tax department) and do not pay the income tax amount shwon on the CRA income tax assessment, or file a Notice of Objection, a CRA collections officer will get involved to enforce the income tax debt. CRA can seize your assets, including your bank account, and garnishee wages and lien assets without a court order.
"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."