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In This Volume

  • 28 (1) All tax, costs and other amounts imposed under this Act are, on registration by the administrator in the proper land title office of a lien form claiming a lien and charge conferred by this subsection, a lien and charge on land the lien is filed against that is owned by the person liable to pay the tax, costs and other amounts, and the lien and charge has priority over charges, encumbrances or claims registered or attaching to the land after the registration of the lien.
  • (2) The administrator may apply under the Land Title Act to register the lien form in the same manner as a charge is registered.
  • (3) The lien form is sufficient for registration if it is in the prescribed form and signed by the administrator.
  • (4) Sections 89 and 90 of the Court Order Enforcement Act apply as if
  • (a) the judgment debtor was the taxpayer,
  • (b) the judgment creditor was the administrator,
  • (c) the judgment was the lien, and
  • (d) the certificate of judgment was the lien form.

1987‑15‑16; 1989‑28‑24.

REGULATIONS AND FORMS

Lien Form

The form prescribed for the purposes of s. 28 is the Property Transfer Tax Act under the Lien Form Regulation, B.C. Reg. 209/92

Electronic Submissions

The Property Transfer Tax Act Lien Form is in the class of supporting documents designated by the director for electronic filing.