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Motor Fuel Tax Act, R.S.B.C. 1996, c. 317

The Act provides for the imposition and collection of taxes on various forms of gasoline, fuel, and natural gas used to power internal combustion engines. Section 57.1 creates a lien for amounts owed to the government. Section 55 provides for the recovery of 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: On the Form 17 Charge, Notation or Filing, select Nature of Interest, Motor Fuel Tax Act Lien, and attach an image of the originally signed Motor Fuel Tax Act Lien.