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"Point in Time" Regulation Content

Hotel Room Tax Act

Certificate of Indebtedness Regulation (Hotel Room Tax)

B.C. Reg. 318/92

NOTE: Links below go to regulation content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to "current to" date of the regulation.)
SECTIONEFFECTIVE DATE
Regulation April 1, 2013
Form January 14, 2010

 Regulation BEFORE repealed by BC Reg 91/2013, effective April 1, 2013.

B.C. Reg. 318/92
O.C. 1328/92
Deposited August 21, 1992

Hotel Room Tax Act

Certificate of Indebtedness Regulation (Hotel Room Tax)

 Form prescribed

1  The attached form is prescribed for the purposes of section 24 (2) (a) of the Hotel Room Tax Act.

Province of
British Columbia
Ministry of Finance
REVENUE DIVISION

IN THE MATTER OF THE HOTEL ROOM TAX ACT, R.S.B.C. 1996, CHAPTER 207, SECTION 24 AND IN THE MATTER OF THE INTEREST OF ...........................................................................................(Name) IN ............................................................................................(P.I.D. Number and Full Legal Description of Land)

CERTIFICATE OF INDEBTEDNESS

I certify that:

1. ............................................................................................................................................... (Debtor Name)

......................................................................................................................................... (Debtor Address)

has either not collected or not remitted tax, or both, under the Hotel Room Tax Act.

2. The amount of taxes remaining uncollected or unremitted, or both, that were required to be collected or were collected but not remitted, and any related interest and penalty on those taxes at the date of this Certificate is $.........

AND TAKE NOTICE that on registration of this Certificate in the Land Title Office, the amount of the indebtedness to Her Majesty the Queen in right of the Province of British Columbia is a lien against the land described above.

Dated at .............................., British Columbia on .................................,

................................................Director, Hotel Room Tax Act

[Provisions of the Hotel Room Tax Act, R.S.B.C. 1997, c. 207, relevant to the enactment of this regulation: section 24 (2) (a)]

 Form heading BEFORE amended by BC Reg 4/2010, effective January 14, 2010.

Province of
British Columbia
Ministry of Finance
and Corporate Relations
REVENUE DIVISION