20 (1) Upon default of payment by a taxpayer of any tax, interest or penalty imposed by this Act, (a) the Minister may bring an action for the recovery thereof in any court in which a debt or money demand of a similar amount may be collected, and every such action shall be brought and executed in and by the name of the Minister or the Minister’s name of office, may be continued by his or her successor in office as if no change had occurred and shall be tried without a jury; (b) the Minister may issue a warrant, directed to the sheriff for an area in which any property of a taxpayer 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 required under this Act to be paid by the taxpayer, (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. E.11, s. 20 (1); 1994, c. 8, s. 20 (1, 2); 2001, c. 23, s. 82; 2011, c. 9, Sched. 13, 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).  2010, c. 26, Sched. 6, s. 9. Security (2) The Minister may, if the Minister considers it advisable, accept security for the payment of taxes by a taxpayer by way of a mortgage or other charge of any kind upon the property of the taxpayer or of any other person, or by way of a guarantee of the payment of the taxes by another person.  1994, c. 8, s. 20 (3). Deemed tax (2.1) A debt due to the Crown under section 8.1 of the Financial Administration Act in respect of a payment or remittance under this Act is deemed, except for the purposes of sections 9, 10 and 11, to be tax assessed and payable under this Act by the taxpayer in respect of whom the payment or remittance is payable, and may be collected and enforced as tax under the provisions of this Act once written notice of the debt has been mailed to the taxpayer.  1994, c. 8, s. 20 (3). Recovery of costs (3) The Minister is entitled to recover from a taxpayer the reasonable costs and charges incurred by or on behalf of the Minister in the course of obtaining payment of any amount required to be paid under this Act by the taxpayer, if the costs and charges relate to any of the following things: 1. Service of a notice or other document. 2. Registration of a notice of lien and charge, including any charges for related searches and for enforcement activities. 3. An action under clause 20 (1) (a) for the recovery of any amount payable under this Act. 4. Issuance and execution of a warrant referred to in clause 20 (1) (b), to the extent that the costs and charges are not recovered by the sheriff upon execution of the warrant. 5. Other prescribed payments made by or on behalf of the Minister to a third party.  2011, c. 9, Sched. 13, s. 2 (2). Idem (4) For the purpose of collecting debts owed by a taxpayer to the Crown in right of Ontario under this Act, the Minister may purchase or otherwise acquire any interest in the property of a taxpayer that the Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption, and the Minister may dispose of an interest so acquired in such manner as the Minister considers reasonable.  R.S.O. 1990, c. E.11, s. 20 (4); 1994, c. 8, s. 20 (5). Section Amendments with date in force (d/m/y) 1994, c. 8, s. 20 (1-5) - 01/01/1993 2001, c. 23, s. 82 - 05/12/2001 2010, c. 26, Sched. 6, s. 9 - 08/12/2010 2011, c. 9, Sched. 13, s. 2 (1, 2) - 12/05/2011