Income tax debt should not be ignored. It can quickly become unmanageable. If you fall behind on payments, interest charges and penalties will be added to your debt. If you do not pay, the Canada Revenue Agency (“CRA”) has broad powers to collect what you owe. The CRA can garnish your wages, seize your assets, freeze your bank accounts, or set off amounts you owe from one year against your tax refund in another year. Unlike other creditors, the CRA can use its authority under the Income tax Act to collect from you without having to get a court order first. The CRA is powerful and notoriously difficult to negotiate with. The good news is that an insolvency trustee has options to help you deal with the CRA and get relief from your tax debt.