Skip to main content

In This Volume

Tobacco Tax Act, R.S.B.C. 1996, c. 452

The Act provides for the collection and remittance of consumer taxes on tobacco products. If a person collects a tax or an amount as if it were a tax under the Act, that person is deemed to hold the amounts collected in trust for the government until the time for payment. If amounts are not collected and remitted, the director may issue a certificate stating the amount due, including interest or penalties.

  • Nature of Interest: Unpaid taxes form a lien and charge in favour of the government on the entire assets of the collector or the collector’s estate.
  • Effect of Interest: Lien and charge havepriority over all other claims.
  • Procedure for Enforcement: The director may file a certificate with the district registrar of the Supreme Court.
  • Effect of Filing: Certificate, once filed, has the same effect as a judgment of the court for the recovery of debt.
  • Electronic Submissions: On the Form 17 Charge, Notation or Filing, select Nature of Interest, Tobacco Tax Act Lien and attach an image of the original Tobacco Tax Act Lien.