CRA's power is almost unlimited.  I did some contract work for a company and was paid with a cheque that cleared.  About two months later my bank account was drained into the overdraft by CRA seizing the funds that were paid to me because the company I worked for was behind in their remittances.  I was deemed to be a lesser creditor than CRA so they could seize the funds retroactively.  One of the company's employees was arrested for not paying child support because the company was collecting the child support but had not remitted the funds.  Be careful who you deal with.