CRA legal warning (verbal or written)
CRA
Within 180 days
Needs prompt attention
- A legal warning is valid for 180 days. CRA can start legal action at any time in that period
- For GST/HST remittance and payroll debts, the notice of assessment or reassessment itself counts as the written legal warning. Once a verbal warning has been attempted, CRA can proceed
- CRA can keep collecting corporate amounts even while an objection or appeal is underway
What this usually means
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.
What to gather
- The letter (all pages)
- Envelope and date received
- Account numbers (masked)
- All correspondence related to the claim or account
- Relevant contracts and agreements
- List of assets and when they were acquired (do not transfer)
Sources
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