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31 Effect Of Sale Of Real Or Personal Property Subject To Lien

In This Volume

  • 31 (1) A sale or transfer of possession of any property or personal property that is subject to a lien or charge in favour of the government does not affect the right of distress or sale of that property or personal property for the recovery of the taxes under this Act.
  • (2) A person who acquires any property against which a lien under section 30 exists is jointly liable with the owner originally assessed for payment of the taxes.