hordruma/ontario_laws_and_regs huggingface dataset:
32 (1) In the circumstances described in subsection (2) or (3), the amounts determined under section 30 constitute a special lien, (a) against the forfeited corporate real property to which the amounts relate; (b) if the amounts relate to personal property described in subparagraph 1 i of subsection 1 (6), against the forfeited corporate real property described in that subparagraph; and (c) if the amounts relate to personal property described in subparagraph 1 ii of subsection 1 (6), against the forfeited corporate real property described in that subparagraph. Corporate revival (2) If the prior corporate owner is revived and the property to which the amounts relate is returned to the prior corporate owner, the special lien is deemed to be enforceable against the real property mentioned in clause (1) (a), (b) or (c) upon revival. Disposition by person other than Crown (3) If a person who is not acting on behalf of the Crown is disposing of the real property mentioned in clause (1) (a), (b) or (c), the special lien is deemed to be enforceable against the property immediately before the disposition. Effect of lien (4) The special lien is enforceable against the real property mentioned in clause (1) (a), (b) or (c) and the outstanding amount of the lien, together with interest due and costs, may be recovered by an action in a court of competent jurisdiction. Priority (5) A special lien under this section has priority over every claim, privilege, encumbrance or other interest of every person in respect of the real property mentioned in clause (1) (a), (b) or (c), and the lien and its priority are not lost or impaired by any neglect, omission or error of the Crown or its agents or through taking no action to register a notice of special lien on title to the property. Exception (6) Despite subsection (5), a special lien under this section does not have priority over a trust in favour of the Crown in right of Canada created by an Act of Parliament, if the trust creates a beneficial interest in the real property mentioned in clause (1) (a), (b) or (c). Registration, real property (7) The Minister may give notice of a special lien by registering notice on title to the real property mentioned in clause (1) (a), (b) or (c) at any time, including while the property is forfeited corporate property. Effect of registration (8) Subject to subsection (9), if notice of the special lien is registered on title, no person shall dispose of the property until the debt is paid and notice of the special lien is deleted from the title. Same, exceptions (9) Subsection (8) does not apply in the following circumstances: 1. The property is being disposed of by a person acting on behalf of the Crown. 2. The property is real property being sold by a municipality for tax arrears.