Can a Minister obtain a writ of fieri facias against taxpayers for failing to pay an assessment?

The respondent cites Madam Justice Southin's decision in Chudina and Griffin v. M.N.R., (1987) 88 D.T.C. 6043 (B.C.S.C.), in support of this proposition. Briefly, the taxpayers in that case were on vacation in Mexico when the Minister sent the assessment and accompanying letters to them by registered post. The assessment, as required by section 225.2 as it then read, advised that the Minister considered collection of the taxpayers' debts to be in jeopardy and that they were entitled to apply for a judicial determination as to whether collection would be jeopardized. On that same day the Minister obtained writs of fieri facias against the taxpayers, and the next day executed the writs. Southin J. found that the Minister knew that the taxpayers would not have any opportunity whatsoever to pay the assessed amount. The case is not helpful because section 225.2(1) as it then read required that the assessment be served on the taxpayers. The 1988 amendments (section 170, S.C. 1988, chap. 55) to the section, allow the department to apply for an authorization even before an assessment is issued. This amendment obviates the very principle for which the Chudina case stands.