Property Transfer Tax Regulation (B.C. Reg. 74/88).
Resource information
Resource Language
ISBN / Resource ID
LEX-FAOC138776
License of the resource
Copyright details
© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.
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.
Implements: Property Transfer Tax Act ([RSBC 1996] Chapter 378). (2016-11-28)