Unfortunately, if you owe income tax the answer is yes

If you owe income taxes, CRA can seize any tax refund otherwise owed to you for the years prior and

including the year of your proposal. For example, if a debtor owes taxes for the 2008 and

2009 tax years and files a consumer proposal in March 2011

Any refund they are due for the 2010 tax year, the year prior to the proposal, and the

2011 tax year, the year of the proposal, will be seized by CRA against the amount owed to them

After the proposal year all further refunds are sent to you

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