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Last verified: March 2026 · Source: justice.gc.ca← Back to IRPA ExplorerLast verified: March 2026 · Source: justice.gc.ca
PART 3: Enforcement
§147

Applicability to future payments

Applicability to future payments

🍁 In Simple Terms

If someone owes money under this Act and is about to receive a payment from another person (such as an employer), the Minister can order that third party to send some or all of that money directly to the government instead. This applies to wages and other payments, and the person paying is protected from any legal claim for following the Minister's order.

Affects: Persons subject to removal or detention
Legal Text — IRPA Section 147

(1)If the Minister is of the opinion that a person is or is about to become liable to make a payment to a person liable to make a payment under this Act, the Minister may, by written notice, order the first person to pay to the Receiver General, on account of the second person’s liability, all or part of the money otherwise payable to the second person.

(b)the employer shall pay to the Receiver General out of each payment of remuneration the amount that the Minister stipulates in the notice.

In Practice
Official Source: Justice Canada — IRPA s. 147 (authoritative, may differ from this display)
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