17 (1) Upon default of transmission to the Minister by any person of any tax that is collected and any tax or penalty that is payable by such person under this Act, (a)  the Minister may bring an action for recovery thereof in any court of competent jurisdiction and every such action shall be brought and executed in and by the name of the Minister or his or her name of office and may be continued by his or her successor in office as if no change had occurred, and shall be tried without a jury; or (b)  the Minister may issue a warrant, directed to the sheriff for an area in which any property of the person is located or situate, to enforce payment of the following amounts and the warrant has the same force and effect as a writ of execution issued out of the Superior Court of Justice: (i)  any amount owing by the person under this Act, (ii)  interest on that amount from the date of the issue of the warrant, and (iii)  the costs, expenses and poundage of the sheriff.  R.S.O. 1990, c. F.35, s. 17 (1); 1998, c. 30, s. 28 (1); 2001, c. 23, s. 99 (1); 2011, c. 9, Sched. 16, s. 2 (1). Application of subrule 60.07 (2), Rules of Civil Procedure (1.1) Subrule 60.07 (2) of the Rules of Civil Procedure does not apply in respect of a warrant issued by the Minister under clause (1) (b).  2011, c. 9, Sched. 16, s. 2 (2). Security for tax (2) Where the Minister considers it advisable to do so, the Minister may accept security for the payment of taxes in any manner the Minister considers appropriate.  R.S.O. 1990, c. F.35, s. 17 (2). Garnishment (3) When the Minister has knowledge or suspects that a person (a “third party”) is, or within 365 days will become, indebted or liable to make any payment to a person (a “tax debtor”) liable to make a payment or remittance under this Act, the Minister may, by registered letter or by letter served personally, require the third party to promptly pay to the Minister any money that is otherwise payable by the third party to the tax debtor in whole or in part during the 365 days after the third party receives the letter.  2001, c. 23, s. 99 (2). Garnishment, loans and advances (3.0.1) If the Minister has knowledge or suspects that within 365 days, (a)  a bank, credit union, trust corporation or other similar person (in this section referred to as the “institution”) will loan or advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by a person who is liable to make a payment or remittance under this Act, who is indebted to the institution and who has granted security in respect of the indebtedness; or (b)  a person other than an institution will loan or advance money to or make a payment on behalf of a person who is liable to make a payment or remittance under this Act and who the Minister knows or suspects, (i)  is employed by or engaged in providing services or property to that person or who was or will within 365 days be so employed or engaged, or (ii)  is not dealing at arm’s length with that person, the Minister may, by registered letter, or by letter served personally, require the institution or person, as the case may be, to pay forthwith to the Minister on account of the liability of the person liable to make a payment or remittance under this Act all or part of the money that would otherwise have been loaned, advanced or paid, and any money paid to the Minister shall be deemed to have been loaned, advanced or paid, as the case may be, to the person liable to make a payment or remittance under this Act.  2012, c. 8, Sched. 17, s. 2. Same (3.1) Despite any provision of this or any other Act, when the Minister has knowledge or suspects that a person is, or within 365 days will become, indebted or liable to make any payment to, (a)  a person whose property is subject to the deemed trust created by subsection 3.6.1 (1); or (b)  a secured creditor who has a right to receive the payment that, but for a security interest in favour of the secured creditor, would be payable to the person referred to in clause (a), the Minister may by ordinary mail or by demand served personally, require the first-named person to pay forthwith to the Minister on account of the liability of the person referred to in clause (a) all or part of the money that would otherwise be paid, and any such payment shall become the property of Her Majesty in right of Ontario despite any security interest in it and shall be paid to the Minister in priority to any such security interest.  1998, c. 30, s. 28 (3); 2001, c. 23, s. 99 (3). Same (3.2) Subsection (3.1) applies to amounts that become subject to a deemed trust under subsection 3.6.1 (1) on or after January 1, 1999, whether or not the security interest was acquired before that date.  1998, c. 30, s. 28 (3). Idem (4) The receipt of the Minister for money paid as required under this section is a good and sufficient discharge of the original liability to the extent of the payment.  R.S.O. 1990, c. F.35, s. 17 (4); 1998, c. 30, s. 28 (4). Liability of debtor (5) Every person who has discharged any liability to a person liable to make a payment or remittance under this Act without complying with the requirements under this section is liable to pay to the Minister an amount equal to the liability discharged or the amount the person was required under this section to pay to the Minister, whichever is the lesser.  R.S.O. 1990, c. F.35, s. 17 (5); 1998, c. 30, s. 28 (5). Same (5.1) Every institution or person who fails to comply with a requirement under subsection (3.0.1) with respect to money to be loaned, advanced or paid is liable to pay the Crown in right of Ontario an amount equal to the lesser of, (a)  the aggregate of money so loaned, advanced or paid; or (b)  the amount that the institution or person was required under subsection (3.0.1) to pay to the Minister.  2012, c. 8, Sched. 17, s. 2. Service of garnishee (6) If a person (a “third party”) who is, or within 365 days will become, indebted or liable to make a payment to a person liable to make a payment or remittance under this Act carries on business under a name or style other than the third party’s own name, the letter under this section from the Minister to the third party may be addressed using the name or style under which the third party carries on business and, in the case of personal service, the letter shall be deemed to have been validly served if it is left with an adult employed at the place of business of the addressee.  2001, c. 23, s. 99 (4). Same (7) If persons (“partners”) who are, or within 365 days will become, indebted or liable to make a payment to a person liable to make a payment or remittance under this Act carry on business in partnership, the letter under this section from the Minister to the partners may be addressed to the partnership name and, in the case of personal service, the letter shall be deemed to have been validly served if it is served on a partner or left with an adult employed at the place of business of the partnership.  2001, c. 23, s. 99 (4). Garnishment of wages (8) Subject to the Wages Act, where the Minister has under this section required an employer to pay to the Minister on account of an employee’s liability under this Act money otherwise payable by the employer to the employee as remuneration, the requirement is applicable to all future payments by the employer to the employee in respect of remuneration until the liability under this Act is satisfied and operates to require payments to the Minister out of each payment of remuneration of such amount as may be stipulated by the Minister in the registered letter or letter served personally.  R.S.O. 1990, c. F.35, s. 17 (8); 1998, c. 30, s. 28 (6). Failure to remit (9) Where any person without reasonable excuse fails to remit to the Minister the money as required under this section, the Minister may apply to the Superior Court of Justice for an order directing such person to remit the money which the person has failed to remit.  R.S.O. 1990, c. F.35, s. 17 (9); 1998, c. 30, s. 28 (7); 2001, c. 23, s. 99 (5). Section Amendments with date in force (d/m/y) 1998, c. 30, s. 28 (1-7) - 18/12/1998 2001, c. 23, s. 99 (1-5)
- 05/12/2001 2011, c. 9, Sched. 16, s. 2 (1, 2) - 12/05/2011 2012, c. 8, Sched. 17, s. 2 - 20/06/2012