Skip to main content

In This Volume

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, requires that the certificate of lien be in the form specified by the director and include specified information for the purposes of s. 221(2)(a) of the Act. The following form was prescribed prior to repeal of the Schedule and re-enactment of s. 102 of the regulation, effective March 11, 2021. At the date of the most recent update of this Manual, no new prescribed form had been set out in legislation.

Certificate of Lien