Last revised:
May 26, 1995

Memo to:

Land Registrars

From:

Kate Murray
Director of Titles

Contents of the memo:

Recent statutory amendments (excerpts enclosed) provided that the Ministry of Finance may register a notice of lien under various provincial tax acts for unpaid taxes.

These acts are:

  • Employer Health Tax Act
  • Fuel Tax Act
  • Gasoline Tax Act
  • Land Transfer Tax Act
  • Race Tracks Tax Act
  • Retail Sales Tax Act
  • Tobacco Tax Act

The amendments included provisions that a notice of lien may be registered even if the taxpayer is not shown as the registered owner if the notice recites the interest of the taxpayer in the property, e.g. Beneficiary for which the registered owner holds in trust.

The provision to register a notice of lien was already available under the Land Transfer Tax Act and the Retail Sales Tax Act; however, there was no provision to register a Lien against property under the other statutes.

I am enclosing examples of the notice of lien and the discharge of notice of lien for your information.

Employer Health Tax Act

Real Property Lien

Subsection 23(1) Employer Health Tax Act, R.S.O. 1990, c.E.11, as amended

Whereas pursuant to subsection 23(1) of the Employer Health Tax Act, any tax or instalment payable or required to be remitted by any taxpayer is, upon registration of a notice claiming a lien and charge conferred by section 23, a lien and charge on any interest the taxpayer liable to pay or remit the tax or instalment has in the real property described in the notice.

Fuel Tax Act

Real Property Lien

Subsection 17.1(1) Fuel Tax Act, R.S.O. 1990, c.F.35, as amended

Whereas pursuant to subsection 17.1 (1) of the Fuel Tax Act, any tax payable or required to be remitted by any taxpayer is, upon registration of a notice claiming a lien and charge conferred by section 17.1, a lien and charge on any interest the taxpayer liable to pay or remit the tax has in the real property described in the notice.

Gasoline Tax Act

Real Property Lien

Subsection 19.1 (1) Gasoline Tax Act, R.S.O. 1990, c.G.5, as amended

Whereas pursuant to subsection 19.1 (1) of the Gasoline Tax Act, any tax payable or required to be remitted by any taxpayer is, upon registration of a notice· claiming a lien and charge conferred by section 19.1, a lien and charge on any interest the taxpayer liable to pay or remit the tax has in the real property described in the notice.

Land Transfer Tax Act

Real Property Lien

Subsection 15.1 (1) Land Transfer Tax Act, R.S.O. 1990, c.L.6, as amended

Whereas pursuant to subsection 15.1 (1) of the Land Transfer Tax Act, any tax payable or required to be remitted by any taxpayer is, upon registration of a notice claiming a lien and charge conferred by section 15.1, a lien and charge on any interest the taxpayer liable to pay or remit the tax has in the real property described in the notice.

Race Tracks Tax Act

Real Property Lien

Subsection 10.1 (1) Race Tracks Tax Act, R.S.O. 1990, c.R.1, as amended

Whereas pursuant to subsection 10.1 (1) of the Race Tracks Tax Act, any tax payable or required to be remitted by any taxpayer is, upon registration of a notice claiming a lien and charge conferred by section 10.1, a lien and charge on any interest the taxpayer liable to pay or remit the tax has in the real property described in the notice.

Retail Sales Tax Act

Real Property Lien

Subsection 23(1) Retail Sales Tax Act, R.S.O. 1990, c.R.31, as amended

Whereas pursuant to subsection 23(1) of the Retail Sales Tax Act, any tax payable or required to be remitted by any taxpayer is, upon registration of a notice claiming a lien and charge conferred by section 23, a lien and charge on any interest the taxpayer liable to pay or remit the tax has in the real property described in the notice.

Tobacco Tax Act

Real Property Lien

Subsection 25.1(1) Tobacco Tax Act, R.S.O. 1990, c.T.10, as amended

Whereas pursuant to subsection 25.1 (1) of the Tobacco Tax Act, any tax payable or required to be remitted by any taxpayer is, upon registration of a notice claiming a lien and charge conferred by 'Section 25.1, a lien and charge on any interest the taxpayer liable to pay or remit the tax has in the real property described in the notice

Original signed by:

Kate Murray

Copied:

Ian Veitch
Regional Managers
Regional Surveyors
Head Office Managers
Charles Finley
Larry Dalton, Teranet

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