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ARTICLE · 13 JULY 2022

"Not Authentic" CERS Claims Result In Jeopardy Order

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Jeopardy orders are integral to the Canada Revenue Agency's ("CRA") collections arsenal. This article provides a general overview of jeopardy orders, reviews the Federal Court decision in 11421417...

CanadaTax
Stevan Novoselac
Stevan Novoselac
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Jeopardy orders are integral to the Canada Revenue Agency's ("CRA") collections arsenal. This article provides a general overview of jeopardy orders, reviews the Federal Court decision in 114214171 where one was granted and finally provides a practice tip to help avoid them.

General overview

Jeopardy orders permit the CRA to take immediate collection actions, despite the collections restrictions imposed by the Income Tax Act. The order is obtained on an ex parte application, which means that only counsel for the Minister of National Revenue ("Minister") appears before a Judge in Federal Court, without the taxpayer being represented or even notified of the application. The Minister is required to make full and frank disclosure of all relevant and material facts in her Court filings. Essentially, the Minister must persuade the Court that there are reasonable grounds that collection would be jeopardized by any delay.

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