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In This Volume

Section 23(2) of the Land Title Act provides, in part, that an indefeasible title is subject to:

  • (b) a federal … tax, rate or assessment at the date of the application for registration imposed or made a lien or that may after that date be imposed or made a lien on the land.

A number of federal statutes, relevant to land title practice under s. 23(2), create a lien and charge in favour of the Crown in Right of Canada. The following list provides a summary of some of the relevant provisions. This list is provided for convenience only and it is not exhaustive. Readers are reminded to consult original sources.