"In most cases, if balances are not paid within 30 days of the date a notice of assessment
or reassessment is issued, a second request for the balance owing will be made either by mail or by telephone.
If your balance remains outstanding and you have not been in contact with us to discuss payment of your debt, we may send you a final letter. The letter will notify you that if you do not make full
payment or other satisfactory arrangements within 90 days after the notice of assessment or reassessment, we may take legal action such as
garnishing your income (that is: we may intercept funds payable to you) or initiate other legal action (that is: directing the sheriff to seize and sell your assets). Interest charges will continue to
accumulate on any unpaid balances.
Arrangements to pay:
If you cannot pay the full amount of taxes you owe, you may be able to make a payment arrangement. We will accept payment arrangements when you have exhausted all Our collection procedures,reasonable possibilities of obtaining the necessary funds by borrowing or re-arranging your financial affairs.
If the CRA determines that you are unable to make a full payment, an agent can work with you to develop a plan to help you pay your taxes.
Call us at 1-888-863-8657 to discuss a payment arrangement. Our agents are available Monday to Friday (except holidays) from 7 a.m. to 11 p.m.,Eastern standard time."
Sorry for just cutting and pasting, but this one just is what it is ... and you are best served by seeing exactly what the CRA says.
You would be well served to read this entire pamphlet: