The US Internal Revenue Code and government infrastruture separates the three level government (Fed, States, and municipality) by means of direct taxes, half of the american has to file a tax return for each of the three levels of govt, thus gave room to the rise of products like tax lien certs.
To put it in baby terms, if you owe taxes to the city, it's the municipality's problem, the feds cannot touch you on the matter
The Canadian ITA collects tax by means of indirect taxes, provincial govt and municipalities authorizes the Feds to collect their portion of taxes, therefore, if you own taxes to the provincial or municipality govt, then the feds will step in and get you on the hook, a popular way is to garnish (withheld) your income in all federal resources (including welfare) to satisfy your local taxes obligation which in term kills the idea of the tax lien certs.
Should be clear as mud, please do comment.
but the truth is, Slim Piggy's always right,