Property Transfer Tax Act ([RSBC 1996] Chapter 378). Pays/Territoire Canada Sous-division territoriale British Columbia Type du document Législation Date 1996 (2016) Source FAO, FAOLEX Sujet Terre et sols Mot clé Régime foncier Transfert Taxe/impôt Cadastre/enregistrement des terres Aire géographique Amériques, Arctique, Asie et Pacifique, Pacifique du Est, Amérique du Nord, Atlantique Nord Résumé The present Act provides for taxation of transfer of property and for gaining an interest in property that is registered at the Land Title Office. Taxable transactions include: transfer of fee simple, right to purchase or agreement for sale, lease or lease modification agreements, life estate, foreclosure, Crown grant, escheat, forfeiture or quit claim transfer as a result of corporate reorganization, The calculation of the tax is based on the fair market value of the property. The text consists of 38 sections. Texte intégral Anglais Site web www.qp.gov.bc.ca Références - Législation Implementé par Property Transfer Tax Regulation (B.C. Reg. 74/88). Législation | Canada | 1988 (2013) Mot clé: Régime foncier, Transfert, Taxe/impôt, Cadastre/enregistrement des terres, Mise en application Source: FAO, FAOLEX