16 (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 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. 148 (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 a person liable to make a payment 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 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 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 under this Act.  2012, c. 8, Sched. 29, s. 2. 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. L.6, s. 16 (2); 1994, c. 18, s. 4 (5). Liability of debtor (3) Every person who has discharged any liability to a person liable to make a payment 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. L.6, s. 16 (3); 1994, c. 18, s. 4 (5). Same (3.1) 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. 29, s. 2. Service on 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 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. 148 (2). 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 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. 148 (2). Garnishment of wages (6) Subject to the provisions of 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. L.6, s. 16 (6); 1994, c. 18, s. 4 (5). Failure to remit (7) 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. L.6, s. 16 (7); 1994, c. 18, s. 4 (5); 2001, c. 23, s. 148 (3). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 4 (5) - 23/06/1994 2001, c. 23, s. 148 (1-3) - 05/12/2001 2012, c. 8, Sched.29, s. 2 - 20/06/2012