Compensation 

We can apply all or part of any amount owed to you by a government body (for example, a QST rebate or an amount owed to you if you are a government employee or supplier) to the payment of your tax debt.

Legal hypothec 

We can register a legal hypothec on your movable or immovable property. Once the hypothec has been published in the appropriate register, we can exercise hypothecary recourse such as a sale under judicial authority.

If a debt must be recovered under one of Québec's tax laws, fees for registering or cancelling the hypothec may be added to your debt. Such fees, charged in accordance with tax legislation, bear interest at the legal rate (see Interest Rates on Debts).

Seizure by garnishment 

In some cases, we can send a notice from the Minister of Revenue to a garnishee (or, in the case of GST debt, a requirement to pay) to a third party who owes you money. This party (the garnishee) could be your employer, your financial institution, a client, a tenant or any other physical or legal person who owes you money.

Upon receiving notice of the seizure, the garnishee must remit the amount you are owed to us. We can seize:

• the seizable portion of your income (through your employer);
• your bank account;
• your accounts receivable;
• your rental income (if you own rental property); or
• any other amount a third party owes you.

Solidary liability 

In some cases, we can hold a third party solidarily liable for all or part of your debt. This includes:

• a director of a corporation;
• a relative, such as your spouse, to whom you transferred property to the detriment of the creditor; and
• the liquidator of a succession.

For example, if a corporation has QST and source deductions debt, we can hold its directors solidarily liable for the corporation's debt and take recourse against them.

Certificate 

We can issue a certificate attesting that the debt is payable and specifying the amount owing.  Once it has been filed at the office of the Court of Québec, the Superior Court or, in the case of GST debt, the Federal Court, we can obtain a judgment in our favour for the amount of your debt. The judgment is equivalent to a judgment rendered by a competent court. We can then take legal measures, including the seizure of your movable and immovable property and its sale under judicial authority.

Seizure and sale under judicial authority 

In some cases, we can have your movable and immovable property seized and sold under judicial authority. Examples of property that can be seized and sold include:

• your rental property, car, jewellery or cottage;
• your business's assets and property, such as machinery, inventory or computers.

The net proceeds of the sale will be applied to your debt.