If you don’t file your returns or pay your back taxes, the Canada Revenue Agency (CRA) can – and will – file a lien against any property you own, usually starting with your home. This gives the CRA the right to seize and sell the property after paying any prior encumbrances. The CRA files thousands of property liens annually. While the CRA will release a lien on property when it is fully satisfied, a tax lien can be postponed or removed entirely if it is determined that it is in the best interest of the taxpayer AND the CRA.
A compelling enough argument/proposal can result in the CRA postponing and removing a property lien.