Notice directory

Someone has filed a Civil Claim against you in the Alberta Court of Justice. You can pay or settle it, or file a Dispute Note. If you don't respond, the plaintiff can ask to note you in default or seek default judgment.

Someone has started a lawsuit against you in Alberta. A lawsuit filing counts as a known claim, closing the pre-claim planning window. A statement of defence (Form 11) or a demand for notice must be filed and served within the set time.

A legal claim has been made against you at the CRT, BC's online tribunal for small claims (generally up to $5,000). If you don't respond, the claim continues and a default decision can be made that is enforceable like a court order.

The BC Ministry of Finance has assessed EHT, penalties or interest. The late-filing penalty is 5% of the balance owing plus 1% per month (up to 12 months). For repeated failure to file after a written demand, it is 10% plus 2% per month (up to 20 months). Interest is prime plus 3%. A waiver can be requested if the cause was beyond your control.

Someone has started a lawsuit against you in BC Supreme Court. A lawsuit filing counts as a known claim, closing the pre-claim planning window. You must file and serve a Response to Civil Claim, or default judgment may follow.

Someone is suing you in BC Provincial Court small claims ($5,001 to $35,000). You must file a Reply. If you don't, a court order can be made against you without further notice, and you could have to pay the amount claimed plus interest and expenses.

CRA is checking that a return is accurate. It can be done by letter, by information request, or as a field audit.

A statement showing a balance owing. PD7A is the statement of account for current source deductions. PD7D(AR) and PD7D(X) are statements of account with vouchers for arrears or an existing balance. CRA says any amount owed is payable in full once the return is assessed or reassessed. If it isn't paid and no arrangement is made, CRA may take collection action.

Collected GST/HST is held in trust for the Crown. Not remitting it is treated as a breach of trust, not a simple debt. Accounts can be frozen and the debt survives bankruptcy.

Penalty for remitting source deductions late, even when the amounts were correct.

CRA is warning that it may take legal action to collect a debt with no payment arrangement in place. Possible actions: garnishing income and accounts, making another person responsible for the debt, liens or seizure of assets.

CRA registers a lien on property, or a certificate in Federal Court that 'operates like a judgment'. This can reach a principal residence, and no provincial homestead exemption applies.

CRA's formal assessment. After this, the formal way to dispute is a Notice of Objection, reviewed by the CRA Appeals Division; next step is the Tax Court of Canada.

CRA is reviewing source deductions, T4/T4A filings and worker classification; it can lead to reassessment and penalties. Common findings: contractor misclassification, late remittances.

Every year CRA checks the CPP and EI amounts on T4 slips. This letter means CRA thinks too little CPP or EI was deducted, and it lists the employees and the amounts it calculates are owed.

Auditor's proposed reassessments and penalties, sent before anything is final.

CRA is examining money you hold in trust for the government: payroll deductions and GST/HST collected. It checks withholding, remitting, reporting and worker classification. It is narrower than a tax audit. The examination is mandatory, and you are legally required to provide the books and records requested. At the end, the officer gives you a statement of account (PD 83-1) with the findings.

Not a notice. It is a way to correct unfiled or under-remitted filings before CRA makes contact, in exchange for penalty relief.

CRA is assessing a director personally for collected GST/HST that was not remitted. Liability is joint and several among directors.

CRA instructs a bank, employer or other third party to pay CRA directly. Used to freeze bank accounts and garnish wages without a court order. It can reach RRSP funds.

CRA is assessing a director personally for unremitted CPP, EI and income tax withheld from employees (trust amounts). CRA must show collection from the corporation is unlikely, then issues an NOA to the director.

Retroactive EHT assessment for unregistered or underpaid years, plus penalties and interest. The Ministry cross-checks against CRA payroll data. The exemption is $1M of Ontario payroll.

Someone is suing you in Ontario Small Claims Court. You can reply with a Defence (Form 9A). If you don't, the plaintiff can have you noted in default, and judgment can then be obtained without further notice to you.

Someone has started a lawsuit against you in Ontario. A lawsuit filing counts as a known claim, closing the pre-claim planning window. Without a statement of defence in time, the defendant can be noted in default (Rule 19).

A WCB-Alberta decision on your employer account or premiums. First contact the person who made the decision. Next step is a written review by the Dispute Resolution and Decision Review Body (DRDRB), then the independent Appeals Commission.

A creditor is formally demanding payment. A demand letter, a lawsuit filing, or even a verbal dispute can make a 'known claim', and once a claim exists the planning window has closed.

A creditor or trustee is trying to reverse a transfer made to defeat creditors. Courts look at 'badges of fraud', and a transfer to a spouse is a classic one.

A judgment creditor serves the bank or institution (for example the RRSP holder) to take funds. RRIF income and some insurance products may be statutorily protected.

A creditor has a judgment. Outside bankruptcy, Ontario has no general exemption for RRSPs from judgment creditors. Protection varies by asset (RRIF, insurance, segregated funds) and by province (Alberta Civil Enforcement Act).

A WorkSafeBC assessment decision. Examples: whether someone is a worker, employer or independent operator; your classification unit; penalties for late payments or late payroll reports; estimated payroll when reports weren't filed. Most of these can be reviewed by the Review Division.

WSIB finds unregistered coverage or uncovered contractors, which can make you liable for premiums on what you paid subcontractors.