If you own a corporation and the company owes income tax, you are not personally liable for the corporation’s taxes. You can tell the CRA collections officer to go pound sand.
You can let the corporation die and the CRA cannot come after your personally. By letting the corporation “die” I mean that in most provinces , if you don’t file your Corporate Annual Return for two consecutive years, then the corporation will be struck off the corporate registry.
Letting the corporation die can be a good option if your corporation has no assets.
Beware though, that this doesn’t apply to GST/ HST debts or payroll deductions that are owing by the corporation. For those debts, if you were a director of the corporation, then the CRA has up to two years from the date you ceased to be a director to come after your personally.