20 (1) 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. 116 (1). Idem (2) 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. G.5, s. 20 (2); 1994, c. 18, s. 3 (7). Garnishment, loans and advances (2.0.1) 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. 20, s. 2. Same (2.1) 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 18 (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. 50; 2001, c. 23, s. 116 (2). Same (2.2) Subsection (2.1) applies to amounts that become subject to a deemed trust under subsection 18 (1) on or after January 1, 1999, whether or not the security interest was acquired before that date.  1998, c. 30, s. 50. Liability of debtor (3) 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 that the person was required under this section to pay to the Minister, whichever is the lesser.  R.S.O. 1990, c. G.5, s. 20 (3); 1994, c. 18, s. 3 (7). Same (3.1) Every institution or person who fails to comply with a requirement under subsection (2.0.1) 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 (2.0.1) to pay to the Minister.  2012, c. 8, Sched. 20, s. 2. Service of garnishee (4) 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. 116 (3). Same (5) 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. 116 (3). Limitation (6) Subsections (1) to (5) are subject to the Wages Act.  1992, c. 9, s. 13. Application to court (7) The Minister may apply to the Superior Court of Justice for an order, and the court may make the order, requiring any person to comply with a requirement under this section to remit money that the person has failed, without reasonable excuse, to remit to the Minister.  1992, c. 9, s. 13; 1994, c. 18, s. 3 (7); 2001, c. 23, s. 116 (4). Section Amendments with date in force (d/m/y) 1992, c. 9, s. 13 - 1/01/1992; 1994, c. 18, s. 3 (7) - 23/06/1994; 1998, c. 30, s. 50 - 18/12/1998 2001, c. 23, s. 116 (1-4) - 5/12/2001 2012, c. 8, Sched. 20, s. 2 - 20/06/2012