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Property Transfer Tax Regulation (B.C. Reg. 74/88).

Country/Territory
Canada
Territorial subdivision
British Columbia
Document type
Regulation
Date
1988 (2013)
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Land tenure Transfer Tax/levy Cadastre/land registration Enforcement/compliance
Geographical area
Americas, Arctic, Asia and the Pacific, East Pacific, North America, North Atlantic
Abstract

The present Regulation is made under the Property Transfer Tax Act. Section 3 establishes that in the case of a transfer by a Crown grant or Crown lease agreement that is to be submitted directly by the Ministry of Agriculture and Lands to the land title office for registration on behalf of a transferee, the transferee must, on demand made by the administrator, remit tax and file a return with the administrator. The text consists of 17 sections divided into 3 Parts as follows: General (1); Valuation of life estates and leases (2); Principal residence exemption (3). Three Tables are included.

Full text
English
Website
www.qp.gov.bc.ca

References - Legislation

Implements

Property Transfer Tax Act ([RSBC 1996] Chapter 378).

Legislation | Canada | 1996 (2016)

Keyword: Land tenure, Transfer, Tax/levy, Cadastre/land registration

Source: FAO, FAOLEX