The CRA 10-year collection limit: how it works
Quick summary
The CRA generally has 10 years to collect a personal tax debt. The clock starts on the 91st day after a notice of assessment or reassessment. Many actions restart it, and the debt does not disappear. See what the CRA can do inCRA collections.
Checked November 3, 2026. Main source: CRA: How long a debt can be collected by the CRA (modified Sept. 18, 2026). See all 1 source.
When the clock starts
For personal and corporate tax debts, it starts on the 91st day after a notice of assessment or reassessment is sent. For GST/HST remittance debt it starts the day after that notice.
What restarts the clock
- Your actions: a voluntary payment, a written payment arrangement proposal, a written acknowledgment of the debt, offering security, a written reassessment request, a notice of objection, or an appeal.
- CRA actions: garnishment or set-off, applying a refund or credit to the debt, certifying the debt in Federal Court, or seizing and selling assets.
What pauses the clock
Bankruptcy or a proposal, becoming a non-resident after an assessment, and some objections or appeals pause the clock. It then resumes. Because of pauses, the total time can be longer than 10 years.
After the 10 years
The CRA usually cannot take further collection action. The CRA says the debt remains. A voluntary payment made after the period ends should not restart it.
Please do not wait the debt out
Interest keeps growing, and the clock restarts easily. A Licensed Insolvency Trustee or a tax professional can look at your dates before you rely on this limit.
Questions people ask
Does tax debt go away after 10 years in Canada?
The CRA usually cannot take further collection action after the period, but it says the debt remains.
What restarts the CRA's 10-year clock?
Actions such as a voluntary payment, a written payment arrangement proposal, a written acknowledgment, a notice of objection or an appeal, garnishment, or seizure.