Legal hypothec
A guarantee under the Civil Code of Québec that can be registered without the debtor's consent. A legal hypothec on immovable property takes effect once it is published in the land register, and a legal hypothec on movable property takes effect once it is published in the Registre des droits personnels et réels mobiliers. A legal hypothec can only be registered on property for certain debts provided for by law.
For example, Revenu Québec can register a legal hypothec on the property of a taxpayer who has income tax or consumption tax debts. Once the hypothec is published, the State can recover the amounts it is owed. The hypothec also prevents the debtor from selling or refinancing their property until the debt is paid. Revenu Québec can even use other measures such as selling the property, taking possession of the property to administer it or seizing it as payment.