Section 225.2 — Income Tax Act: Definition of judge

In this section, judge means a judge or a local judge of a superior court of a province or a judge of the Federal Court. Notwithstanding section 225.1, where, on ex parte application by the Minister, a judge is satisfied that there are reasonable grounds to believe that the collection of all or any part of an amount assessed in respect of a taxpayer would be jeopardized by a delay in the collection of that amount, the judge shall, on such terms as the judge considers reasonable in the circumstances, authorize the Minister to take forthwith any of the actions described in paragraphs 225.1(1)(a) to 225.1(1)(g) with respect to the amount. An authorization under subsection 225.2(2) in respect of an amount assessed in respect of a taxpayer may be granted by a judge notwithstanding that a notice of assessment in respect of that amount has not been sent to the taxpayer at or before the time the application is made where the judge is satisfied that the receipt of the notice of assessment by the taxpayer would likely further jeopardize the collection of the amount, and for the purposes of sections 222, 223, 224, 224.1, 224.3 and 225, the amount in respect of which an authorization is so granted shall be deemed to be an amount payable under this Act. Statements contained in an affidavit filed in the context of an application under this section may be based on belief with the grounds therefor. An authorization granted under this section in respect of a taxpayer shall be served by the Minister on the taxpayer within 72 hours after it is granted, except where the judge orders the authorization to be served at some other time specified in the authorization, and, where a notice of assessment has not been sent to the taxpayer at or before the time of the application, the notice of assessment shall be served together with the authorization. For the purposes of subsection 225.2(5), service on a taxpayer shall be effected by personal service on the taxpayer; or service in accordance with directions, if any, of a judge. Where service on a taxpayer cannot reasonably otherwise be effected as and when required under this section, the Minister may, as soon as practicable, apply to a judge for further direction. Where a judge of a court has granted an authorization under this section in respect of a taxpayer, the taxpayer may, on 6 clear days notice to the Deputy Attorney General of Canada, apply to a judge of the court to review the authorization. An application under subsection 225.2(8) shall be made within 30 days from the day on which the authorization was served on the taxpayer in accordance with this section; or within such further time as a judge may allow, on being satisfied that the application was made as soon as practicable. An application under subsection 225.2(8) may, on the application of the taxpayer, be heard in camera , if the taxpayer establishes to the satisfaction of the judge that the circumstances of the case justify in camera proceedings. On an application under subsection 225.2(8), the judge shall determine the question summarily and may confirm, set aside or vary the authorization and make such other order as the judge considers appropriate. Where any question arises as to the course to be followed in connection with anything done or being done under this section and there is no direction in this section with respect thereto, a judge may give such direction with regard thereto as, in the opinion of the judge, is appropriate. No appeal lies from an order of a judge made pursuant to subsection 225.2(11).