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Carbon Tax Act, S.B.C. 2008, c. 40

The Act provides for the imposition and collection of taxes on carbon fuels. Section 64 creates a lien for amounts owed to the government. Section 61 provides for the recovery of the debt, and any penalties or interest on the debt.

  • Nature of Interest: If a person fails to pay or remit an amount owing under the Act, the government is entitled to a lien against real property owned by that person, an associated corporation, or a related individual.
  • Procedure for Enforcement: The director may register the lien against the real property in the same manner that a charge is registered under the Land Title Act.
  • Effect of Registration: A certificate specifying the amount owed to the government may be filed in the Supreme Court and, once filed, the certificate has the same effect and is enforceable in the same manner as a judgment of the court.
  • Electronic Submissions: The Minister of Finance submits a Crown lien application, which includes the certificate, pursuant to director’s directions issued pursuant to s. 168.22(3) of the Land Title Act.