23 (1) Any tax or instalment payable or required to be remitted under this Act by any taxpayer is, upon registration by the Minister in the proper land registry office of a notice claiming a lien and charge conferred by this section, 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.  1994, c. 8, s. 23. Lien on personal property (2) Any tax or instalment payable or required to be remitted under this Act by any taxpayer is, upon registration by the Minister with the registrar under the Personal Property Security Act of a notice claiming a lien and charge under this section, a lien and charge on any interest in personal property in Ontario owned or held at the time of registration or acquired afterwards by the taxpayer liable to pay or remit the tax or instalment.  1994, c. 8, s. 23. Amounts included and priority (3) The lien and charge conferred by subsections (1) and (2) is in respect of all amounts for which the taxpayer is liable under this Act at the time of registration of the notice or any renewal of it and all amounts for which the taxpayer afterwards becomes liable while the notice remains registered and, upon registration of a notice of lien and charge, the lien and charge has priority over, (a) any perfected security interest registered after the notice is registered; (b) any security interest perfected by possession after the notice is registered; and (c) any encumbrance or other claim that is registered against or that otherwise arises and affects the taxpayer’s property after the notice is registered.  1994, c. 18, s. 1. Exception (3.1) For the purposes of subsection (3), a notice of lien and charge under subsection (2) does not have priority over a perfected purchase money security interest in collateral or its proceeds and shall be deemed to be a security interest perfected by registration for the purpose of the priority rules under section 28 of the Personal Property Security Act.  1994, c. 18, s. 1. Lien effective (4) A notice of lien and charge under subsection (2) is effective from the time assigned to its registration by the registrar or branch registrar and expires on the fifth anniversary of its registration unless a renewal notice of lien and charge is registered under this section before the end of the five-year period, in which case the lien and charge remains in effect for a further five-year period from the date the renewal notice is registered.  2001, c. 23, s. 83. Same (5) Where any amount payable or required to be remitted under this Act remains outstanding and unpaid at the end of the period, or its renewal, referred to in subsection (4), the Minister may register a renewal notice of lien and charge; the lien and charge remains in effect for a five-year period from the date the renewal notice is registered, until the amount is fully paid, and shall be deemed to be continuously registered since the initial notice of lien and charge was registered under subsection (2).  2001, c. 23, s. 83. Where taxpayer not registered owner (6) Where a taxpayer has an interest in real property but is not shown as its registered owner in the proper land registry office, (a) the notice to be registered under subsection (1) shall recite the interest of the taxpayer in the real property; and (b) a copy of the notice shall be sent to the registered owner at the owner’s address to which the latest notice of assessment under the Assessment Act has been sent.  1994, c. 8, s. 23. Secured party (7) In addition to any other rights and remedies, if taxes or other amounts owed by a taxpayer remain outstanding and unpaid, the Minister has, in respect of a lien and charge under subsection (2), (a) all the rights, remedies and duties of a secured party under sections 17, 59, 61, 62, 63 and 64, subsections 65 (4), (5), (6) and (7) and section 66 of the Personal Property Security Act; (b) a security interest in the collateral for the purpose of clause 63 (4) (c) of that Act; and (c) a security interest in the personal property for the purposes of sections 15 and 16 of the Repair and Storage Liens Act, if it is an article as defined in that Act.  1994, c. 8, s. 23. Registration of documents (8) A notice of lien and charge under subsection (2) or any renewal of it shall be in the form of a financing statement or a financing change statement as prescribed under the Personal Property Security Act and may be tendered for registration at a branch office established under Part IV of that Act, or by mail addressed to an address prescribed under that Act.  1994, c. 8, s. 23. Errors in documents (9) A notice of lien and charge or any renewal thereof is not invalidated nor is its effect impaired by reason only of an error or omission in the notice or in its execution or registration, unless a reasonable person is likely to be materially misled by the error or omission.  1994, c. 8, s. 23. Bankruptcy and Insolvency Act (Canada) unaffected (10) Subject to Crown rights provided under section 87 of that Act, nothing in this section affects or purports to affect the rights and obligations of any person under the Bankruptcy and Insolvency Act (Canada).  1994, c. 8, s. 23. Definition (11) In this section, “real property” includes fixtures and any interest of a taxpayer as lessee of real property.  1994, c. 8, s. 23. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 23 - 23/06/1994; 1994, c. 18, s. 1 - 23/06/1994 2001, c. 23, s. 83 - 05/12/2001