Can the Canadian Government seize monies for tax assesment, while said
assesment is currently in the courts under appeal?  I am specifically
looking for an exact answer and also a link to where I can find and
print this information myself.  I believe, I might have found it on
a canadian justice website before, but can no longer locate it.  Any
help would be great.  Thanks

Hi ter27,

The good news is, not only do you not have to pay any tax owing until
a decision has been made, but you can request a refund for the
disputed amount if you've already paid it.

Canada Revenue Agency:
Amounts owing that are under a formal review:
"In most cases, you do not have to pay income tax amounts that are in
dispute until you have had a formal review by the CRA or, if you have
filed an appeal, until the Tax Court of Canada issues its decision or
you withdraw your appeal. In addition, if you file an objection, and
have previously paid an amount towards an assessment or reassessment,
you may request that we repay the amount you have paid that is in
dispute. If you are entitled to a repayment, we will first apply the
amount to reduce or clear any other amounts you owe that are not in
dispute. We will refund the remainder.
It is important to note that interest charges apply during any period
that an amount in dispute is not paid."
http://www.ccra-adrc.gc.ca/agency/programs_services/disagree/income_tax-e.html

You should be able to find everything you need to know in this document:
Your Appeal Rights Under the Income Tax Act

* Disputed amounts Collection procedures:
"If you file an objection, we usually postpone collection action on
amounts in dispute until 90 days after we mail our decision to you. If
you file an appeal to the Tax Court of Canada, we usually postpone
collection action on amounts in dispute until the Court mails its
decision or you end your appeal. For some situations we will not
postpone collection action on disputed amounts, such as for taxes you
had to withhold and remit.

In all cases, interest will continue to accrue on any amount payable.
You can pay all or part of the amount, and you will receive a refund
with interest if you are successful.

If you lose your appeal to the Tax Court of Canada, we will resume
collection action even if you appeal the Court's decision. However, we
will accept security for payment while your appeal is outstanding.
Repayment of amounts paid

If you have already paid the disputed amounts, or if you gave security
instead, you can apply in writing to have us repay that amount or
release the security we are holding.

We can repay disputed amounts or release the security if:
 * you have filed an objection and we have not confirmed the
assessment or issued a reassessment within 120 days of the date you
filed it; or
 * you have appealed to the Tax Court of Canada.
http://www.ccra-adrc.gc.ca/E/pub/tg/p148/p148-e.html or
http://www.ccra-adrc.gc.ca/E/pub/tg/p148/p148-03e.pdf

Good luck with your assessment. If you have any questions, please post
a clarification request before closing/rating my answer.

Thank you,
hummer

Google Search Terms Used:
tax assessment canadian law

I then searched the Canada Revenue Agency website.

My question was answered quickly and very informatively.  I was very
pleased with the outcome and the links provided so I could view them
for myself.  As a first time user, I will be happy to return again for
more questions.  Thanks!!!

Dear ter27,

Thank you so much for your nice note, rating and generous tip, they
are all appreciated - I was glad that I was able to find what you were
looking for (and equally glad that it was good news!). Welcome to GA.

Sincerely, hummer