Section 322 — Excise Tax Act: Person leaving Canada

If the Minister suspects that a person has left or is about to leave Canada, the Minister may, before the day otherwise fixed for payment, by notice to the person served personally or sent by registered mail addressed to the person’s latest known address, demand payment of any amount for which the person is liable under this Part or would be so liable if the time for payment of the amount had arrived, and that amount shall be paid without delay despite any other provision of this Part. If a person fails to pay an amount as required under subsection (1), the Minister may direct that goods and chattels of the person be seized, and subsections 321(2) to (5) apply with any modifications that the circumstances require.