14 (1) If the Minister believes or suspects that a person is or is about to become a debtor of an assessed owner, the Minister may notify the person that he, she or it is required to pay the money otherwise payable to the assessed owner in whole or in part to the Minister on account of the assessed owner’s liability under this Act.  2006, c. 33, Sched. Z.2, s. 14 (1). Garnishment, loans and advances (1.1) 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 an assessed owner 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 an assessed owner 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 assessed owner 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 assessed owner.  2012, c. 8, Sched. 47, s. 1. Same (2) If a person who is or is about to become a debtor of an assessed owner carries on business under a name or style other than the person’s own name, the Minister’s notice under subsection (1) may be given by addressing it to the name or style under which the person carries on business and delivering it to the business or to an adult person employed at the place of business of the addressee.  2006, c. 33, Sched. Z.2, s. 14 (2). Same (3) If the persons who are or are about to become debtors of an assessed owner carry on business in partnership, the Minister’s notice under subsection (1) may be given by addressing it to the partnership name and delivering it to one of the partners or to an adult person employed at the place of business of the partnership.  2006, c. 33, Sched. Z.2, s. 14 (3). Duty to pay (4) A person who is or is about to become a debtor of an assessed owner and who receives the Minister’s notice shall comply with it.  2006, c. 33, Sched. Z.2, s. 14 (4). Effect of payment by debtor (5) The receipt of the Minister for money paid by the debtor under this section discharges the assessed owner’s original liability to the extent of the payment.  2006, c. 33, Sched. Z.2, s. 14 (5). Liability of debtor (6) Every debtor who discharges a liability to an assessed owner without complying with this section is liable to pay to the Minister an amount equal to the liability discharged or the amount that the debtor was required by this section to pay to the Minister, whichever is the lesser.  2006, c. 33, Sched. Z.2, s. 14 (6). Same (6.1) Every institution or person who fails to comply with a requirement under subsection (1.1) 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 (1.1) to pay to the Minister.  2012, c. 8, Sched. 47, s. 1. Garnishment of wages (7) Subject to the Wages Act, if the Minister gives an employer notice under subsection (1) with respect to an employee’s liability under this Act and the employer is required to pay to the Minister money otherwise payable to the employee as remuneration, the notice operates to require the employer to pay to the Minister the amount specified in the Minister’s notice out of each payment of remuneration until the employee’s liability under this Act is satisfied.  2006, c. 33, Sched. Z.2, s. 14 (7). Failure to pay (8) If a person, without reasonable excuse, fails to pay the money as required under this section to the Minister, the Minister may apply to the Superior Court of Justice for an order directing the person to pay the money.  2006, c. 33, Sched. Z.2, s. 14 (8). Section Amendments with date in force (d/m/y) 2012, c. 8, Sched. 47, s. 1 - 20/06/2012 Forfeiture of land for tax arrears