If you owe taxes and can not afford to pay up. CRA may take legal actions to collect the debts owing. Legal action include income garnishment, such as wage garnishment, bank levy, or account receivable if you have business; CRA may also freeze your bank to force you to pay; House lien is also common for collection purpose, sometimes, CRA may send a sheriff to sell your assets to pay the debts. Once the legal actions started, CRA will not stop till the balance is paid or other satisfying arrangements are made, such as negotiating a payment plan.