Attorney General of Ontario v. CDN. $46,078.46, 2010 ONSC 3819
[30] For one government agency to distribute to another property it did not own, without notice to the purported owner of the property or without the sanction of a court order, may strike those agencies as an efficient, uncluttered way in which to collect tax. But the AGO should understand that such conduct, absent adequate explanatory evidence, will raise questions in the mind of a court about the propriety and legality of such conduct. Does some statutory basis exist to justify such conduct? I cannot tell, again because the materials are silent on the point.
There's better - or worse - depending on one's viewpoint.
