TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

LIEN TAXES [4 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2024-01-04

English

Subject field(s)
  • Property Law (common law)
  • Law of Security
DEF

A burden, obstruction, or impediment on property that lessens its value or makes it less marketable.

CONT

An emcumbrance(also spelled incumbrance) is any right or interest that exists in someone other than the owner of an estate and that restricts or impairs the transfer of the estate or lowers its value. This might include an easement, a lien, a mortgage, a mechanic' s lien, or accrued and unpaid taxes.

CONT

Priority of lien. Any lien registered under this Act shall take priority over any mortgages or encumbrances to the extent the lien arises from work, services, or materials provided to the mine for a period of up to 60 days.

Key term(s)
  • encumbranse
  • incumbranse

French

Domaine(s)
  • Droit des biens et de la propriété (common law)
  • Droit des sûretés
CONT

Priorité du privilège. Le privilège enregistré en vertu de la présente loi prend rang avant toute hypothèque ou charge hypothécaire dans la mesure où le privilège provient des travaux, des services ou des matériaux fournis à la mine pendant une période d'au plus 60 jours.

Spanish

Campo(s) temático(s)
  • Derecho de propiedad (common law)
  • Derecho de cauciones
Save record 1

Record 2 2011-11-17

English

Subject field(s)
  • Property Law (common law)
  • Real Estate
CONT

Where taxes imposed under section 5, except under paragraphs 5(2)(a) and(a. 1), are due and unpaid or taxes are owing to the Crown in right of the Province under section 194 of the "Municipalities Act, "such taxes and penalties payable under this Act constitute a lien on the real property in respect of which such taxes are imposed or for which such taxes are owing and such lien has priority over every claim, lien, privilege or encumbrance of any person and does not require registration or filing to preserve it.

OBS

lien on real property; lien on real estate; lien upon real property; lien upon real estate: A type of real security, precisely a charging lien.

French

Domaine(s)
  • Droit des biens et de la propriété (common law)
  • Immobilier
OBS

Le privilège est un type de sûreté réelle portant sur l'objet de l'opération qui est à l'origine de la dette. Le privilège grevant des biens réels permet à son titulaire de bénéficier d'un droit de préférence lors du désintéressement des créanciers. Il naît automatiquement par effet de la loi.

Spanish

Save record 2

Record 3 2002-01-24

English

Subject field(s)
  • Farm Management and Policy
  • Property Law (common law)
CONT

A lien for taxes is payable in priority over all other fees, charges, liens or claims, except...(d) a claim under a valid seed grain mortgage under The Personal Property Security Act or the claim of a mortgagee or vendor having effect as a seed grain mortgage under The Mortgage Act.

French

Domaine(s)
  • Gestion et politique agricole
  • Droit des biens et de la propriété (common law)
CONT

Le privilège prime les autres sommes, charges, privilèges ou réclamations, sauf : [...] d) les réclamations découlant d'hypothèques valides de fournisseurs de semences, enregistrées en vertu de la Loi sur les sûretés relatives aux biens personnels ou les réclamations des créanciers hypothécaires ou de vendeurs ayant le même effet qu'une hypothèque des fournisseurs de semences en vertu de la Loi sur les hypothèques.

Spanish

Save record 3

Record 4 1999-10-07

English

Subject field(s)
  • Taxation
  • Taxation Law
DEF

An encumbrance placed upon a taxpayer’s property as security for unpaid taxes.

Key term(s)
  • tax liens
  • liens for taxes

French

Domaine(s)
  • Fiscalité
  • Droit fiscal
DEF

Charge grevant la propriété d'un contribuable qui garantit le paiement d'impôts arriérés.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Derecho fiscal
Save record 4

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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