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Provincial Sales Tax Act, S.B.C. 2012, c. 35

Certificate, s. 218

  • Nature of Interest: If a person fails to pay or remit an amount owing to the government under the Act, the director may issue a certificate specifying the amount owed and the name of the person who owes it. The director may file the certificate with the Supreme Court.
  • Effect of Filing: The certificate, once filed, has the same effect and is enforceable in the same manner as a judgment of the court in favour of the government for the recovery of a debt.

Lien, s. 221

  • Nature of Interest: If a person fails to pay or remit an amount to the government under the Act, the director may register, in the land title office, a certificate of lien in the prescribed form against real property owned by the person who has failed to pay or remit the amount owing, an associated corporation or a related individual. The certificate is registered in the same manner as a charge is registered under the Land Title Act.
  • Effect of Registration: Upon registration of the certificate of lien, a lien is created against the property of the person named in the certificate for the amount remaining unpaid and any related penalty or interest.
  • Electronic Submissions: On the Form 17 Charge, Notation or Filing, select Nature of Interest, Provincial Sales Tax Act Lien, and attach an image of the originally signed Certificate of Lien.
  • Prescribed Form: Section 102 of the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, prescribes the following form for a certificate of lien under s. 221(2)(a) of the Act.

Certificate of Lien