Does the CRA collections limitation period restart if I make a partial payment on my tax debt?

Yes, it can, and this is a real trap worth knowing about before you make any payment on an old CRA debt. Making a partial payment, or certain other acknowledgments of the debt, can restart or extend the running of the collections limitation period, effectively giving CRA a fresh window to pursue collection that wouldn't otherwise have been available if the original period had simply expired.

This catches people off guard because a small "good faith" payment on an old tax debt feels like a responsible, low-risk thing to do - chipping away at what you owe rather than ignoring it. But if that debt is old enough that the limitation period was getting close to running out, making even a modest payment can reset the clock and extend how much longer CRA can pursue you for the remainder. Before making any payment on an old CRA debt where the limitation period might genuinely be a live issue, it's worth understanding where that debt currently stands and what effect a payment might have, rather than assuming a partial payment is a purely positive, risk-free step. This is exactly the kind of situation where getting advice before acting, rather than after, protects you.