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

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

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

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ISBN / Resource ID
LEX-FAOC134193
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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.

Implemented by: Property Transfer Tax Regulation (B.C. Reg. 74/88). (2013-04-01)

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Elfriede DeFranchis (LEGN)

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