36 (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. 205 (1). Same (2) 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 and who is indebted to the institution; 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 is, (i)  employed by or engaged in providing goods or services to that person or who was or will within 365 days be so employed or engaged, or (ii)  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. 54, s. 3 (1). 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 22 (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.  1997, c. 43, Sched. D, s. 11 (2); 2001, c. 23, s. 205 (2). Application (2.2) Subsection (2.1) applies to amounts that become subject to a deemed trust under subsection 22 (1) on or after January 1, 1998, whether or not the security interest was acquired before that date.  1997, c. 43, Sched. D, s. 11 (2). Continuing effect of requisition (3) Where, under this section, the Minister has required a person to pay to the Minister money otherwise payable as interest, rent, remuneration, a dividend, an annuity payment or other periodic payment to a person who is liable to make a payment or remittance under this Act, (a)  the requirement shall apply to all such periodic payments to be made by the first-named person to the second-named person after the date of receipt of the Minister’s letter until the liability of the second-named person is satisfied; and (b)  the payments required to be made to the Minister shall be the full amount of each payment or in such lesser amount as the Minister may designate in the Minister’s letter.  R.S.O. 1990, c. R.31, s. 36 (3); 1994, c. 13, s. 8 (1). Receipt (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. R.31, s. 36 (4); 1994, c. 13, s. 8 (1). 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 requirement under this section is liable to pay Her Majesty in right of Ontario 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. R.31, s. 36 (5); 1994, c. 13, s. 8 (1). Idem (6) Every institution or person that fails to comply with a requirement under subsection (2) is liable to pay to Her Majesty in right of Ontario an amount equal to the lesser of, (a)  the aggregate of the money advanced or paid; and (b)  the amount that it was required under subsection (2) to pay to the Minister.  R.S.O. 1990, c. R.31, s. 36 (6); 1994, c. 13, s. 8 (1); 2012, c. 8, Sched. 54, s. 3 (2). Service of garnishee (7) 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. 205 (3). Same (8) 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. 205 (3). Application of Wages Act (9) This section is subject to the provisions of the Wages Act.  R.S.O. 1990, c. R.31, s. 36 (9). Failure to remit (10) Where any person, without reasonable excuse, has failed 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. R.31, s. 36 (10); 1994, c. 13, s. 8 (1); 2001, c. 23, s. 205 (4). Section Amendments with date in force (d/m/y) 1994, c. 13, s. 8 (1) - 23/06/1994; 1997, c. 43, Sched. D, s. 11 (1, 2) - 18/12/1997 2001, c. 23, s. 205 (1)
- 23/06/1994; 2001, c. 23, s. 205 (2-4) - 05/12/2001 2011, c. 9, Sched. 37, s. 6 (1, 2) - 12/05/2011 2012, c. 8, Sched. 54, s. 3 (1, 2) - 20/06/2012