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In This Volume

The Act provides for the assessment and collection of income taxes. Where a taxpayer is in default of payment under the Act, the minister may issue a certificate stating the amount payable. An amount payable under the Act includes taxes, interest, penalties, costs, and an amount payable because of an order, judgment, or award of a court in respect of the costs of litigation relating to a matter to which the Act applies. Note also that these provisions of the Act apply to amounts payable under the Canada Pension Plan and the Employment Insurance Act.

  • Nature of Interest: Lien, charge, or priority on the property of the debtor.
  • Procedure for Enforcement: The minister may register the certificate in the Federal Court.
  • Effect of Registration: A certificate, once registered, has the same effect as a judgment of the court. A memorial issued by the court may be filed or registered in British Columbia in the same manner as a judgment of the province’s Supreme Court. Note that a memorial includes a document issued by the Federal Court evidencing the certificate, a writ issued by the Federal Court pursuant to the certificate, or a notification of the document or writ.
  • Effect on Land Title Practice: A memorial, once registered in the land title office in accordance with or pursuant to the law of British Columbia, is subordinate to any charge, lien, or priority in respect of which all steps necessary to make it effective against other creditors were taken before the time the memorial was registered.
  • Electronic Submissions: On the Form 17 Charge, Notation or Filing, select Nature of Interest, Judgment, and attach an image of the court certified copy of the Income Tax Act Certificate.