In This Volume
-
Agricultural Land Commission Act, S.B.C. 2002, c. 36
- Overview of the Agricultural Land Commission Act [§35.1]
-
Legislation and Commentary [§35.2]
- 1 Definitions [§35.3]
- 15 Inclusion of land in agricultural land reserve by the commission [§35.4]
- 16 Repealed [§35.5]
- 17 Inclusion applications [§35.6]
- 17.1 Agricultural land to remain in reserve unless excluded [§35.7]
- 18 Restrictions on approving land uses and subdivision [§35.8]
- 18.1 Notice of statutory right of way [§35.9]
- 19 Registration restrictions [§35.10]
- 20 Non-farm use of land within agricultural land reserve [§35.11]
- 20.1 Residential use of agricultural land [§35.12]
- 20.2 Pre-existing residential structures [§35.13]
- 20.3 Soil or fill use [§35.14]
- 21 Subdivision of agricultural land reserve [§35.15]
- 22 Covenants [§35.16]
- 23 Exceptions [§35.17]
- 24 Preservation of rights [§35.18]
- 25 Non-farm use and subdivision application by owner [§35.19]
- 26 Delegation of section 25 powers [§35.20]
- 27 Chief executive officer may approve some applications [§35.21]
- 28 Application of sections 18 and 20 to 21 limited to agricultural land [§35.22]
- 29 Exclusion applications [§35.23]
- 29.1 Decision on exclusion applications [§35.24]
- 30 Exclusion by the commission [§35.25]
- 30.1 [Repealed] [§35.26]
- 31 Effect of permission for non-farm use, subdivision or exclusion [§35.27]
- 32 Boundaries to be amended [§35.28]
- 52.1 Notice of remediation orders in land title office [§35.29]
- 52.2 Cancellation of remediation order note [§35.30]
- 58 Land use regulations [§35.31]
- 58.1 Regulations respecting statutory rights of way and subdivision [§35.32]
- 58.2 Regulations respecting fees [§35.33]
- 58.3 Regulations respecting applications [§35.34]
- 58.4 Regulations respecting the commission [§35.35]
- 58.5 Regulations respecting enforcement [§35.36]
- 58.6 General powers respecting regulations [§35.37]
- 60 Certificates of title subject to this Act [§35.38]
- 61 Transitional [§35.39]
-
British Columbia Home Programs Legislation
- Overview of British Columbia Home Programs Legislation [§36.1]
- Budget Measures Implementation Act, 2004, S.B.C. 2004, c. 14 [§36.2]
- Ministry of Lands, Parks and Housing Act, R.S.B.C. 1996, c. 307 [§36.10]
- Homeowner Protection Act, S.B.C. 1998, c. 31 [§36.15]
-
Builders Lien Act, S.B.C. 1997, c. 45
- Overview of the Builders Lien Act [§37.1]
-
Legislation and Commentary [§37.2]
- 1 Definitions and interpretation [§37.3]
- 1.1 Exemption [§37.4]
- 2 Lien for work and material [§37.5]
- 3 Deemed authorization [§37.6]
- 15 Claim of lien to be in prescribed form [§37.7]
- 16 General lien [§37.8]
- 17 No claim under $200 [§37.9]
- 18 Procedure to file a claim of lien under the Mineral Tenure Act [§37.10]
- 19 Liability for wrongful filing [§37.11]
- 20 Time for filing claim of lien [§37.12]
- 21 When claim of lien takes effect [§37.13]
- 22 Lien extinguished if not filed as required by Act [§37.14]
- 23 Removal of claims of lien by payment of total amount recoverable [§37.15]
- 24 Cancellation of claim of lien by giving security [§37.16]
- 25 Powers of court, registrar or gold commissioner to remove claim of lien [§37.17]
- 26 Enforcement of claim [§37.18]
- 27 Local venue for proceedings under this Act [§37.19]
- 28 Proof of filing of claim of lien [§37.20]
- 30 Counterclaim and judgment for creditor [§37.21]
- 31 Court may order sale [§37.22]
- 32 Priority of secured lender [§37.23]
- 33 Limitation and notice to commence an action [§37.24]
- 35 Maximum claim against purchaser’s interest [§37.25]
- 42 Certain acts, agreements, assignments void [§37.26]
- 43 Lien may be assigned [§37.27]
- 45 Offence [§37.28]
- 47 Power to make regulations [§37.29]
- 48 Transition [§37.30]
-
Court Order Enforcement Act, R.S.B.C. 1996, c. 78
- Overview of the Court Order Enforcement Act [§38.1]
-
Legislation and Commentary [§38.2]
- Part 5—Enforcement of Court Orders
- 47 Definitions for Part [§38.3]
- 50 How time to be calculated [§38.4]
- 52 Court may order preference claim to extent of 3 months’ wages [§38.5]
- 53 Creditor may enforce claim for balance due [§38.6]
- 54 Return of writ or order by sheriff [§38.7]
- 56 Land not to be sold under writ of execution against goods [§38.8]
- 57 Interests subject to seizure and sale [§38.9]
- 80 Writs of elegit or fi. fa. land abolished [§38.10]
- 81 Definitions for sections 82 to 112 [§38.11]
- 82 Registration of judgment before October 31, 1979 [§38.12]
- 83 Expiration of lien [§38.13]
- 84 Registration or renewal before October 31, 1979 [§38.14]
- 85 Section 84 limited in time [§38.15]
- 86 Registration of judgments after October 30, 1979 [§38.16]
- 87 Fraudulent Preference Act [§38.17]
- 88 Application to register judgment [§38.18]
- 89 Notice to owner [§38.19]
- 90 Additional compensation [§38.20]
- 91 Expiration and renewal [§38.21]
- 92 Procedure for enforcing charge [§38.22]
- 93 Determination of disputed questions [§38.23]
- 94 Reference to ascertain land and settle priorities [§38.24]
- 95 Registrar may retain sufficient sum to satisfy claim under Creditor Assistance Act [§38.25]
- 96 Order for sale of land [§38.26]
- 97 Court may direct notification of claimants not before court [§38.27]
- 98 Pending litigation [§38.28]
- 105 Conveyance of land sold [§38.29]
- 107 Purchaser not to be affected by irregularities [§38.30]
- 108 Proceeding not to abate by marriage, death or bankruptcy [§38.31]
- 109 Power of purchasers to satisfy encumbrances [§38.32]
- 112 Registration of conveyance [§38.33]
-
Environmental Management Act, S.B.C. 2003, c. 53
- Overview of the Environmental Management Act [§39.1]
-
Legislation and Commentary [§39.2]
- Part 1—Interpretation
- 1 Definitions and interpretation [§39.3]
- Part 4—Contaminated Site Remediation
- 39 Definitions and interpretation [§39.4]
- 40(1)(a) and (6) Site disclosure statements [§39.5]
- 46 Persons not responsible for remediation [§39.6]
- 53(1) to (4) and (6) Approvals in principle and certificates of compliance [§39.7]
- 55 Removal and deposit of soil [§39.8]
- 55.1 High volume soil receiving sites [§39.9]
- 59 Cost recovery if minister carries out remediation [§39.10]
-
Escheat Act, R.S.B.C. 1996, c. 120
- Overview of the Escheat Act [§40.1]
-
Legislation and Commentary [§40.2]
- Part 1—Escheats
- 1 Escheated land may be taken by attorney general [§40.3]
- 1.1 Delegation by Attorney General [§40.4]
- 3 Escheat of estates [§40.5]
- 4 Escheat of land on dissolution of corporation [§40.6]
- 4.1 Disposal of escheated water system property [§40.7]
- 5 Power to restore land to legal or moral claimants [§40.8]
- 7 Waiver of government rights [§40.9]
- 11 Sale of escheated land [§40.10]
- 12 Powers of Attorney General to dispose of land [§40.11]
- 14 Property Crown granted that has escheated [§40.12]
- Part 2—Operation of Water Systems Property
- 15 Definitions [§40.13]
- 20 Lien against serviced property [§40.14]
- 21 Filing of certificate [§40.15]
-
Expropriation Act, R.S.B.C. 1996, c. 125
- Overview of the Expropriation Act [§41.1]
-
Legislation and Commentary [§41.2]
- Part 1—Definitions and Application
- 1 Definitions [§41.3]
- 2 Application [§41.4]
- 3 If the owner agrees to transfer or dedicate land [§41.5]
- Part 2—Approval
- 4 Approval of expropriation [§41.6]
- 5 Dispensing with approval and inquiry [§41.7]
- Part 3—Pre-Expropriation Procedures
- 6 Expropriation notice [§41.8]
- 7 Land title office filing and registration [§41.9]
- 16 Modification of expropriation [§41.10]
- Part 4—Expropriation
- 18 Decision of approving authority [§41.11]
- 19 Abandonment [§41.12]
- 21 Divesting after expropriation [§41.13]
- 23 Vesting and possession [§41.14]
- 24 Correction of errors [§41.15]
- Part 5—Compensation Procedures
- 26 Jurisdiction and decision [§41.16]
- Part 7—General
- 54 Power to make regulations [§41.17]
- 55 [Repealed] [§41.18]
- Appendix: Selected Forms [§41.19]
-
Family Matters
- Overview of Acts [§42.1]
-
Family Law Act, S.B.C. 2011, c. 25 [§42.2]
- Overview of the Family Law Act [§42.3]
-
Legislation and Commentary [§42.4]
- Part 1—Interpretation
- 1 Definitions [§42.5]
- 2 General interpretation [§42.6]
- 3 Spouses and relationships between spouses [§42.7]
- Part 5—Property Division
- Division 1—General Rules
- 81 Equal entitlement and responsibility [§42.8]
- 81.1 Certain presumptions not to be applied [§42.9]
- 82 Rights and remedies of third parties [§42.10]
- Division 2—Determining Family Property and Family Debt
- 83 Interpretation [§42.11]
- 84 Family property [§42.12]
- 85 Excluded property [§42.13]
- 86 Family debt [§42.14]
- 87 Valuing family property and family debt [§42.15]
- Division 3—Before Agreement or Final Order Is Made
- 88 Orders under this Division [§42.16]
- 89 Orders for interim distribution of property [§42.17]
- 90 Temporary orders respecting family residence [§42.18]
- 91 Temporary orders respecting protection of property [§42.19]
- Division 4—Dividing Family Property and Family Debt
- 92 Agreements respecting property division [§42.20]
- 93 Setting aside agreements respecting property division [§42.21]
- 94 Orders respecting property division [§42.22]
- 95 Unequal division by order [§42.23]
- 96 Division of excluded property [§42.24]
- 97 Giving effect to property division [§42.25]
- Division 5—Enforcing and Protecting Property Interests
- 98 Definitions [§42.26]
- 99 Filing in land title office [§42.27]
- 101 Orders for postponement, cancellation or discharge [§42.28]
- 102 Donor of gift is party to agreement [§42.29]
- 103 Enforceability of interest in property [§42.30]
- 104 Rights under this Part [§42.31]
- Division 6—Jurisdiction and Choice of Law Rules
- 105 Definitions and interpretation [§42.32]
- 106 Determining whether to act under this Part [§42.33]
- 107 Proper law of the relationship between the spouses [§42.34]
- 108 Choice of law rules [§42.35]
- 109 Extraprovincial property [§42.36]
- Part 7—Child and Spousal Support
- Division 1—Definitions
- 146 Definitions [§42.37]
- Division 2—Child Support
- 148 Agreements respecting child support [§42.38]
- Division 4—Spousal Support
- 163 Agreements respecting spousal support [§42.39]
- Part 8—Children’s Property
- 175 Definitions [§42.40]
- 179 Appointment of trustee by Supreme Court [§42.41]
- 180 Subsequent applications respecting trustee [§42.42]
- 181 When child’s property must be delivered to child [§42.43]
- Part 12—Regulations
- 248 General regulation-making powers [§42.44]
- 252 Transition—proceeding respecting property division [§42.45]
- Family Maintenance Enforcement Act, R.S.B.C. 1996, c. 127 [§42.46]
-
Interjurisdictional Support Orders Act, S.B.C. 2002, c. 29 [§42.52]
- Overview of the Interjurisdictional Support Orders Act [§42.53]
-
Legislation and Commentary [§42.54]
- Part 3—Registration of Orders Made Outside British Columbia
- 16 Application [§42.55]
- 17 Receipt of an order in British Columbia [§42.56]
- 18 Registration of extraprovincial or foreign order [§42.57]
- 19 Foreign orders after registration [§42.58]
- 20 Effect of setting aside registration of foreign orders [§42.59]
-
Land (Spouse Protection) Act, R.S.B.C. 1996, c. 246 [§42.60]
- Overview of the Land (Spouse Protection) Act [§42.61]
-
Legislation and Commentary [§42.62]
- 1 Definitions [§42.63]
- 2 Application for charge under this Act [§42.64]
- 3 When disposition without consent of spouse is void [§42.65]
- 4 Application of Wills, Estates and Succession Act [§42.66]
- 5 Spouses living apart [§42.67]
- 6 When Act ceases to apply [§42.68]
- 7 Filing of consent on disposition [§42.69]
- 8 Dispensing with consent and notice [§42.70]
- 9 Presumption of consent from participation in sale [§42.71]
- 10 Abandonment by spouse of benefits and privileges [§42.72]
- 11 Cancellation on protected spouse predeceasing other spouse [§42.73]
- 12 Spouse may be required to show why entry should not be discharged [§42.74]
- 13 Appeal from registrar’s decision [§42.75]
- 14 [Repealed] [§42.76]
- 15 Power to prescribe forms [§42.77]
-
Fraudulent Conveyance and Fraudulent Preference Acts
- Fraudulent Conveyance Act, R.S.B.C. 1996, c. 163 [§43.1]
-
Fraudulent Preference Act, R.S.B.C. 1996, c. 164 [§43.6]
- Overview of the Fraudulent Preference Act [§43.7]
-
Legislation and Commentary [§43.8]
- 1 Definition [§43.9]
- 2 Instruments preferring creditors [§43.10]
- 3 Transfers which prejudice creditors [§43.11]
- 4 Transfers having effect of preference [§43.12]
- 5 What transactions to be deemed preferential [§43.13]
- 6 Sales and transfers in good faith [§43.14]
- 7 Following proceeds of property fraudulently transferred [§43.15]
- 8 Conveyances void as against registered judgment [§43.16]
- 9 Setting aside fraudulent conveyances [§43.17]
- 10 Determination of disputed questions [§43.18]
- 11 Certificate of proceedings [§43.19]
- 12 Costs in discretion of court [§43.20]
-
Interpretation Act, R.S.B.C. 1996, c. 238
- Overview of the Interpretation Act [§44.1]
-
Legislation and Commentary [§44.2]
- 1 Definitions [§44.3]
- 8 Enactment remedial [§44.4]
- 8.1 Section 35 of Constitution Act, 1982 and Declaration [§44.5]
- 14 Government bound by enactments; exception [§44.6]
- 25 General rules for determining beginning or end of periods of time [§44.7]
- 25.1 Calculation of age [§44.8]
- 25.2 Determining the beginning or end of periods of days or weeks [§44.9]
- 25.3 Determining the beginning or end of periods of months [§44.10]
- 25.4 Determining the beginning or end of periods of years [§44.11]
- 25.5 If day specified is holiday or office closed [§44.12]
- 28 Use of forms and words [§44.13]
- 29 Expressions defined [§44.14]
- 29.1 Definitions in relation to treaty first nations [§44.15]
- 29.2 Definitions in relation to Nisga’a Final Agreement [§44.16]
- 40 Definitions in Community Charter and Local Government Act apply to other enactments [§44.17]
-
Land Act, R.S.B.C. 1996, c. 245
- Overview of the Land Act [§45.1]
-
Legislation and Commentary [§45.2]
- 1 Definitions [§45.3]
- 1.1 Exclusions from Crown land definition [§45.4]
- Part 1—Land Districts and Land Recording Districts
- 7 Crown land registry [§45.5]
- Part 1.1—Integrated Land and Resource Registry
- 7.1 Definitions [§45.6]
- 7.2 Integrated Land and Resource Registry [§45.7]
- 7.3 No notice or knowledge of information in integrated registry [§45.8]
- 7.4 Public access to integrated registry [§45.9]
- 7.5 Personal liability protection [§45.10]
- 7.6 [Repealed] [§45.11]
- 7.7 Offences [§45.12]
- 7.8 Power to make regulations [§45.13]
- Part 2—Disposition of Crown Land—General
- 8 If no disposition [§45.14]
- 9 Citizenship of grantee [§45.15]
- 10 Application for Crown land [§45.16]
- 10.1 When no application for Crown land may be made [§45.17]
- 11 Minister may dispose of Crown land [§45.18]
- 12 Crown grant of cancelled dedicated land [§45.19]
- 13 Roads [§45.20]
- 27 Reservations to which purchasers are subject [§45.21]
- 31 Transfers to Canada [§45.22]
- Part 3—Application Procedure for Disposition of Crown Land
- 34 Disposition by minor [§45.23]
- 38 Lease [§45.24]
- 40 Right of way and easement [§45.25]
- Part 4—Disposition of Crown Land—Cancellation, Amendment and Abandonment
- 43 Cancellation of disposition [§45.26]
- 44 Amendment and cancellation if approval or grant improper [§45.27]
- Part 5—Crown Grants
- 48 Issue of Crown grant [§45.28]
- 49 Form of Crown grant [§45.29]
- 50 Exceptions and reservations [§45.30]
- 51 Grant of Crown land to government corporations and bodies [§45.31]
- 52 Power to delete terms in Crown grants [§45.32]
- 53 Procedure to cancel defective grants [§45.33]
- 54 Delivery and registration of Crown grants [§45.34]
- 55 Bodies of water [§45.35]
- 56 Application [§45.36]
- 57 Roads [§45.37]
- 58 Application to include body of water or road in subdivision [§45.38]
- Part 7—Surveys
- 77.1 Treaty lands—survey instructions [§45.39]
- 80 Access to private land [§45.40]
- 81 Agreed boundary [§45.41]
- 88 Confirmation of resurvey plan [§45.42]
- 90 Resurvey binding [§45.43]
- Part 7.2—Deposit of Electronic Plans in Crown Land Registry
- Division 1—Definitions and Application
- 93.9 Definitions [§45.44]
- 93.901 Application of this Part [§45.45]
- Division 2—Electronic Plans
- 93.91 Effect of electronic plan [§45.46]
- 93.911 Submission of electronic plans [§45.47]
- 93.92 Form and manner of completion [§45.48]
- 93.93 Signing requirements—British Columbia land surveyor [§45.49]
- 93.94 Submitting electronic plans [§45.50]
- 93.941 Signing requirements—Surveyor General [§45.51]
- Division 3—Certification of Subscribers
- 93.95 Certification authority [§45.52]
- 93.96 Certification practice statement [§45.53]
- 93.97 Warranties of certification authorities [§45.54]
- 93.98 Immunity [§45.55]
- 93.99 Delegation of powers to Director of Land Titles [§45.56]
- Division 4—General
- 93.991 Offences [§45.57]
- Part 8—Additional Powers
- 94 Crown grant payments [§45.58]
- 102 Minister may consent to plan proceedings [§45.59]
- 103 Minister may order government title cancelled [§45.60]
- 104 Affidavits [§45.61]
- 106 Land revested in government [§45.62]
- 109 Execution of documents [§45.63]
- 109.1 Fees for services provided by Surveyor General [§45.64]
-
Land Owner Transparency Act, S.B.C. 2019, c. 23
- Overview of the Land Owner Transparency Act [§46.1]
-
Legislation and Commentary [§46.2]
- Part 1—Definitions, Interpretation and Application
- 1 Definitions [§46.3]
- 2 Meaning of “beneficial owner” [§46.4]
- 3 Meaning of “corporate interest holder” [§46.5]
- 4 Meaning of “partnership interest holder” [§46.6]
- 5 Application of Land Title Act [§46.7]
- 6 Act does not apply to Indigenous land or prescribed land [§46.8]
- 7 Primary identification information—corporations and limited liability companies [§46.9]
- 8 Primary identification information—individuals [§46.10]
- 9 Primary identification information—relevant partnerships [§46.11]
- Part 2—Transparency Declarations and Transparency Reports
- Division 1—Transparency Declarations
- 10 Transparency declaration required with application to register interest in land [§46.12]
- 11 Refusal of application if transparency declaration not submitted, certified or signed [§46.13]
- Division 2—Transparency Reports
- 12 Transparency report required with application to register interest in land [§46.14]
- 13 General rules for filing and completing transparency reports [§46.15]
- 14 Refusal of application if transparency report not submitted, certified or signed [§46.16]
- 15 Transparency report required from pre-existing and other owners [§46.17]
- 16 Transparency report required on change of interest holders or determination of incapacity [§46.18]
- 17 Filing of new transparency report to correct previous report [§46.19]
- 17.1 Notice required if corporation, trust or partnership ceases to be relevant corporation, relevant trust or relevant partnership [§46.20]
- Division 3—Content of Transparency Reports
- 18 Information required in transparency reports [§46.21]
- 19 Information about interest holders [§46.22]
- 20 Information about settlors [§46.23]
- 21 Requirements if unable to obtain information about interest holders or settlors [§46.24]
- 22 Identification of incapacity [§46.25]
- 23 Interest holder’s duty to give information [§46.26]
- 24 Notice to interest holders and settlors [§46.27]
- Division 4—Certification and Electronic Signatures
- 25 Certification of transparency declarations and transparency reports [§46.28]
- 26 Electronic signing [§46.29]
- 27 Prohibitions in relation to electronic signing [§46.30]
- Part 3—Access to Transparency Records, Reported Information and Publicly Accessible Information
- 28 Definitions for Part 3 [§46.31]
- 29 Administrator’s duty to keep and maintain records and information [§46.32]
- 30 Administrator’s duty to make information available [§46.33]
- 31 Inspections and searches by enforcement officer and ministry officials [§46.34]
- 32 Inspections and searches for tax and related purposes [§46.35]
- 33 Inspections and searches for law enforcement purposes [§46.36]
- 34 Inspections and searches by regulators [§46.37]
- 35 Searches by members of public [§46.38]
- 36 Manner of conducting inspections and searches [§46.39]
- 37 Restrictions on inspections and searches [§46.40]
- 38 Fees for inspections and searches [§46.41]
- 39 Mandatory omission of information from publicly accessible information [§46.42]
- 40 Application to omit information if health or safety at risk [§46.43]
- 41 Determination of application to omit information [§46.44]
- 42 Application to correct or change information [§46.45]
- 43 Determination of application to correct or change information [§46.46]
- 44 Omissions, changes or annotations on administrator’s initiative [§46.47]
- 45 Omissions, changes or annotations required by enforcement officer [§46.48]
- Part 5—General
- 87 How documents must be given to registrar or administrator [§46.49]
- Schedule 1 [§46.50]
- Schedule 2 [§46.53]
- Land Surveys Legislation
-
Land Title and Survey Authority Act, S.B.C. 2004, c. 66
- Overview of the Land Title and Survey Authority Act [§48.1]
-
Legislation and Commentary [§48.2]
- Part 1—Definitions
- 1 Definitions [§48.3]
- Part 2—Authority Established
- 2 Land Title and Survey Authority of British Columbia established [§48.4]
- 3 Status of assets if Authority is dissolved [§48.5]
- 4 Purposes of Authority [§48.6]
- 5 Property of Authority [§48.7]
- Part 3—Governance of Authority
- Division 1—Board of Directors
- 6 Board of directors [§48.8]
- 7 Nomination and appointment process [§48.9]
- 8 Directors appointed by panel [§48.10]
- 9 Persons qualified to be directors [§48.11]
- 10 Register of directors [§48.12]
- 11 When director ceases to hold office [§48.13]
- 12 Appointment of replacement directors [§48.14]
- 13 Factors to be considered in appointments [§48.15]
- Division 2—Powers and Duties of Directors and Officers
- 14 Powers and functions of directors [§48.16]
- 15 Role of directors [§48.17]
- 16 Duties of directors and senior officers [§48.18]
- 17 Validity of acts of directors and senior officers [§48.19]
- 18 Proceedings of directors [§48.20]
- 19 Bylaws [§48.21]
- 20 New or increased fees [§48.22]
- 20.1 New or increased fees under Land Owner Transparency Act [§48.23]
- 21 Charges payable by government or government body [§48.24]
- Division 3—General
- 22 Remuneration and reimbursement of directors [§48.25]
- 23 Indemnification [§48.26]
- 24 Head office [§48.27]
- 25 Records [§48.28]
- 26 Annual general meeting [§48.29]
- Part 4—Conflicts of Interest
- 27 Disclosable interests [§48.30]
- 28 Obligation to account for profits [§48.31]
- 29 Powers of court [§48.32]
- 30 Validity of contracts and transactions [§48.33]
- 31 Limitation of obligations of directors and senior officers [§48.34]
- 32 Disclosure of conflict of office or property [§48.35]
- Part 5—Officers and Employees
- 33 Appointment of chief executive officer [§48.36]
- 34 Appointment of Surveyor General and other employees [§48.37]
- Part 6—Financial Administration
- 35 Fiscal year of Authority [§48.38]
- 36 Appointment of auditor [§48.39]
- 37 Financial statements [§48.40]
- 38 Business plan [§48.41]
- Part 7—General
- 39 Decisions of the First Nations Summit [§48.42]
- 40 Application of other Acts [§48.43]
- 41 Appointment of administrator [§48.44]
- 42 Offence Act [§48.45]
- 43 Power to make regulations [§48.46]
- Part 8—Transitional Provisions and Consequential Amendments
- Transitional Provisions
- 44 First chief executive officer and directors of Authority [§48.47]
- 45 Transitional—financial administration [§48.48]
- 46 Transitional—appointments continued [§48.49]
- 47 Transitional—transfer of property and records [§48.50]
- 48 Transitional—approved forms under the Land Title Act [§48.51]
-
Land Title Inquiry Act, R.S.B.C. 1996, c. 251
- Overview of the Land Title Inquiry Act [§49.1]
-
Legislation and Commentary [§49.2]
- 1 Right to judicial investigation of fee simple title [§49.3]
- 2 Investigation of interest in land [§49.4]
- 3 Investigation of title of government to land [§49.5]
- 4 Application proceedings [§49.6]
- 5 Affidavit of applicant [§49.7]
- 6 Certificate of counsel [§49.8]
- 7 Registration in land title office [§49.9]
- 8 Evidence [§49.10]
- 9 Form of evidence [§49.11]
- 10 Payment of taxes required [§49.12]
- 11 Further evidence [§49.13]
- 12 Notice of application and decision to be published before declaration [§49.14]
- 13 Publication sufficient notice [§49.15]
- 14 Notice to adverse claimants [§49.16]
- 15 Other notice [§49.17]
- 16 Adverse claimant to file statement of his claim [§49.18]
- 17 Contested title [§49.19]
- 18 Security for costs [§49.20]
- 19 Costs [§49.21]
- 20 Withdrawal of application [§49.22]
- 21 Court may refer petition to referee [§49.23]
- 22 Exceptions to claim of title [§49.24]
- 23 Declaration of title [§49.25]
- 24 Order for possession [§49.26]
- 25 Death or change of interest [§49.27]
- 26 Informalities not to invalidate proceedings [§49.28]
- 27 Registration and effect of declaration [§49.29]
- 28 Certified copy of declaration to be admissible evidence [§49.30]
- 29 Declaration obtained by fraud or falsehood [§49.31]
- 30 Construction of Act [§49.32]
-
Land Transfer Form Act, R.S.B.C. 1996, c. 252
- Overview of the Land Transfer Form Act [§50.1]
-
Legislation and Commentary [§50.2]
- 1 Definitions [§50.3]
- Part 1
- 2 Effect of deed [§50.4]
- 3 Deed to include all buildings, reversions and estate [§50.5]
- 4 Validity of deed failing to take effect by this Part [§50.6]
- Part 2
- 5 Effect of lease [§50.7]
- 6 Lease to include all buildings [§50.8]
- 7 Validity of lease failing to take effect by this Part [§50.9]
- 8 Covenants not to assign or sublet [§50.10]
- Part 3
- 9 Effect of mortgage [§50.11]
- 10 Mortgage to include all buildings, reversions and estate [§50.12]
- 11 Taxation of bills [§50.13]
- 12 Validity of mortgage failing to take effect by this Part [§50.14]
- 13 Schedules and directions form part of Act [§50.15]
- Schedules [§50.16]
-
Law and Equity Act, R.S.B.C. 1996, c. 253
- Overview of the Law and Equity Act [§51.1]
-
Legislation and Commentary [§51.2]
- 2 Application of English Law in British Columbia [§51.3]
- 12 Merger [§51.4]
- 13 Mortgagor may sue in respect of mortgaged land [§51.5]
- 14 Mortgagor may require mortgagee to assign [§51.6]
- 21 Venue in foreclosure proceedings [§51.7]
- 36 Assignment of debts and choses in action [§51.8]
- 37 Vesting orders [§51.9]
- 38 Execution of instruments by order of court [§51.10]
- 59 Enforceability of contracts [§51.11]
- 60 Spousal capacity and property [§51.12]
- 60.1 Responsibility for former spouse [§51.13]
- 61 [Repealed] [§51.14]
-
Local Government Legislation
- Overview of Local Government Legislation [§52.1]
-
Community Charter, S.B.C. 2003, c. 26 [§52.2]
- Part 1—Principles, Purposes and Interpretation
- 1 Principles of municipal governance [§52.3]
- 2 Principles of municipal-provincial relations [§52.4]
- 3 Purposes of Act [§52.5]
- 4 Broad interpretation [§52.6]
- 5 Definitions and other interpretation rules [§52.7]
- Part 2—Municipal Purposes and Powers
- Division 1—Purposes and Fundamental Powers
- 6 Municipalities and their councils [§52.8]
- 7 Municipal purposes [§52.9]
- 8 Fundamental powers [§52.10]
- 9 Spheres of concurrent authority [§52.11]
- Division 2—Scope of Jurisdiction
- 10 Relationship with Provincial laws [§52.12]
- 11 Area of jurisdiction [§52.13]
- Division 3—Ancillary Powers
- 13 Services outside municipality [§52.14]
- 13.1 Services within treaty lands [§52.15]
- 14 Intermunicipal service, regulatory and other schemes [§52.16]
- Part 3—Additional Powers and Limits on Powers
- Division 1—Partnering and Other Agreements
- 21 Partnering agreements [§52.17]
- 22 Agreements granting exclusive or limited franchises [§52.18]
- 23 Agreements with other public authorities [§52.19]
- Division 3—Municipal Property
- 26 Notice of proposed property disposition [§52.20]
- 27 Exchange or other disposal of park land [§52.21]
- 28 Disposal of water systems, sewage systems and other utilities [§52.22]
- 29 Municipal ownership of subdivision park land [§52.23]
- 30 Reservation and dedication of municipal property [§52.24]
- Division 4—Expropriation and Compensation
- 31 General expropriation power [§52.25]
- 32 Authority to enter on and use property [§52.26]
- 33 Compensation for expropriation and other actions [§52.27]
- 34 Appropriation of stream channel or bed without compensation [§52.28]
- Division 5—Highways
- 35 Ownership and possession of highways [§52.29]
- 36 General authority in relation to highways [§52.30]
- 37 Intermunicipal boundary highways [§52.31]
- 38 Temporary traffic restriction and traffic control [§52.32]
- 39 Additional powers in relation to highways [§52.33]
- 40 Permanent closure and removal of highway dedication [§52.34]
- 41 Restrictions in relation to highway disposition, closure or alteration [§52.35]
- 42 Agreements respecting compensation for extraordinary traffic [§52.36]
- 43 Agreements respecting municipal equipment on utility poles [§52.37]
- 44 Agreements to reserve land for highway purposes [§52.38]
- 45 Highway construction and dikes [§52.39]
- 46 Use of highways and public places [§52.40]
- Division 8—Building Regulation
- 56 Requirement for geotechnical report [§52.41]
- 57 Note against land title that building regulations contravened [§52.42]
- 58 Cancellation of note against land title [§52.43]
- Division 12—Remedial Action Requirements
- 80 Recovery of municipal costs through sale of property [§52.44]
- Part 5—Municipal Government and Procedures
- Division 5—Officers and Employees
- 146 Officer positions [§52.45]
- 148 Corporate officer [§52.46]
- Division 7—Other Matters
- 159 Notice to municipality [§52.47]
- 160 Notice by municipality: obligation satisfied if reasonable effort made [§52.48]
- 162 Certified copies of municipal records [§52.49]
- 163 Evidence of municipal bylaws and other records [§52.50]
- Part 7—Municipal Revenue
- Division 1—General
- 192 General revenue sources [§52.51]
- 193 Authority for fees and taxes [§52.52]
- Division 3—Property Value Taxes
- 197 Annual property tax bylaw [§52.53]
- 198 Assessment averaging and phasing options [§52.54]
- 198.1 Development potential relief [§52.55]
- 199 Property tax rates regulations [§52.56]
- Division 4—Parcel Taxes
- 200 Parcel tax bylaw [§52.57]
- 201 Property subject to parcel tax [§52.58]
- 202 Parcel tax roll for purpose of imposing tax [§52.59]
- 203 Content of parcel tax roll [§52.60]
- Division 5—Local Service Taxes
- 210 Authority for local area services [§52.61]
- 211 Requirements for establishing a local area service [§52.62]
- 216 Local service taxes [§52.63]
- Division 6—Statutory Exemptions
- 220 General statutory exemptions [§52.64]
- 221 Grandparented pollution abatement exemptions [§52.65]
- 221.1 Grandparented dust and particulate matter eliminator exemptions [§52.66]
- 222 Phased farm property tax exemption [§52.67]
- 223 Exemptions under regulations [§52.68]
- Division 7—Permissive Exemptions
- 224 General authority for permissive exemptions [§52.69]
- 225 Partnering, heritage, riparian and other special exemption authority [§52.70]
- 226 Revitalization tax exemptions [§52.71]
- 227 Notice of permissive tax exemptions [§52.72]
- Division 8—Tax Liability of Occupiers
- 228 Taxation of Crown land used by others [§52.73]
- 229 Taxation of municipal land used by others [§52.74]
- 230 Taxation of occupier of exempt land [§52.75]
- Division 9—General Revenue Collection Authority
- 231 Recovery of taxes and fees [§52.76]
- 232 Collection agreements with other taxing authorities [§52.77]
- Division 10—Property Tax Due Dates and Tax Notices
- 232.1 Definition and application of section 160 [§52.78]
- 233 Options for tax due dates [§52.79]
- 234 General tax collection scheme [§52.80]
- 235 Alternative municipal tax collection scheme [§52.81]
- 236 Owner may elect which scheme to use [§52.82]
- 237 General tax notices [§52.83]
- 238 Persons may request copies of tax notices [§52.84]
- Division 11—Adjustments to Taxes
- 239 Interest on overpayment of taxes [§52.85]
- 240 Adjustments for assessment changes [§52.86]
- 241 Taxation based on supplementary roll [§52.87]
- 242 Apportionment of property value taxes if land subdivided [§52.88]
- 243 Apportionment of parcel taxes if land subdivided [§52.89]
- Division 12—Payment of Taxes
- 244 Application of tax payments [§52.90]
- 245 Taxes in arrear [§52.91]
- 246 Delinquent taxes [§52.92]
- 247 Treatment of outstanding taxes on subdivision or cancellation of subdivision [§52.93]
- 248 Statement of outstanding taxes [§52.94]
- 249 Certificate of outstanding taxes [§52.95]
- Division 13—Recovery of Taxes
- 250 Taxes are a special charge on the land [§52.96]
- 251 Liability of assessed owner [§52.97]
- 252 Recovery of taxes by the legal remedy of distress [§52.98]
- 253 Power to accept real property in place of taxes [§52.99]
- 254 Tax sales [§52.100]
- 255 Notice of delinquent taxes on Crown land [§52.101]
- 256 Recovery of taxes on Crown land subject to an agreement for sale [§52.102]
- 257 Recovery of taxes on Crown land held under lease or licence [§52.103]
- Division 14—Recovery of Special Fees
- 258 Special fees may be collected as property taxes [§52.104]
- 259 Special fees that are liens against property [§52.105]
- Schedule—Definitions and Rules of Interpretation
- 1 Definitions [§52.106]
- 2 Application of Local Government Act definitions [§52.107]
- 4 References to municipal officers [§52.108]
-
Local Government Act, R.S.B.C. 2015, c. 1 [§52.109]
- Part 1—Purposes and Interpretation
- 1 Purposes of this Act [§52.110]
- 2 Definitions and other interpretation rules [§52.111]
- Division 4—Specific Powers in Relation to Municipal Letters Patent
- Additional powers where former municipality dissolved when new municipality incorporated [§52.112]
- Part 2—Incorporation of Municipalities and Regional Districts
- Division 5—Municipal Incorporation or Boundary Changes: Related Matters
- 36 Collection of taxes in relation to municipal boundary changes [§52.113]
- 39 Rights and liabilities not affected by reissue of letters patent [§52.114]
- Part 5—Regional Districts: Purposes, Principles and Interpretation
- 185 Purposes of regional districts [§52.115]
- 186 Principles for regional district-provincial relations [§52.116]
- 187 Broad interpretation [§52.117]
- 189 References to regional district officers [§52.118]
- Part 6—Regional Districts: Governance and Procedures
- Division 1—Regional Districts and Their Boards
- 193 Regional district corporations [§52.119]
- 194 Board as governing body [§52.120]
- 195 Area of jurisdiction [§52.121]
- Division 10—Other Matters
- 246 Giving notice to regional districts [§52.122]
- 247 Notice by regional district: obligation satisfied if reasonable effort made [§52.123]
- Part 8—Regional Districts: General Powers and Responsibilities
- Division 5—General Property Powers
- 278 Reservation and dedication of land for public purpose: application of Community Charter [§52.124]
- 279 Control of Crown land parks dedicated by subdivision [§52.125]
- 280 Disposition of regional parks and trails [§52.126]
- 281 Exchange of park land: application of Community Charter [§52.127]
- Part 9—Regional Districts: Specific Service Powers
- Division 1—Building Regulation
- 297 Authority requires regional district service [§52.128]
- 298 Building regulation bylaws [§52.129]
- Division 3—Drainage, Sewerage and Related Matters
- 313 Appropriation of stream channel or bed [§52.130]
- Part 10—Regional Districts: Service Structure and Establishing Bylaws
- Division 1—General Service Powers
- 332 General authority for services [§52.131]
- Part 11—Regional Districts: Financial Management
- Division 5—Fees, Charges and Interest
- 397 Imposition of fees and charges [§52.132]
- 398 Interest calculation [§52.133]
- 399 Special fees and charges that are to be collected as taxes [§52.134]
- 400 Special fees and charges that are liens against property [§52.135]
- Part 14—Planning and Land Use Management
- Overview of Part 14 [§52.136]
- Division 1—General
- 455 Definitions in relation to this Part [§52.137]
- Division 5—Zoning Bylaws
- 483 Housing agreements for affordable housing and special needs housing [§52.138]
- Division 6—Development Approval Information Requirements
- 484 Development approval information [§52.139]
- 485 Development approval information areas or circumstances [§52.140]
- 486 Bylaw authority in relation to development approval information [§52.141]
- 487 Requirement to provide development approval information [§52.142]
- Division 7—Development Permits
- 488 Designation of development permit areas [§52.143]
- 489 Activities that require a development permit [§52.144]
- 490 Development permits: general authority [§52.145]
- 491 Development permits: specific authorities [§52.146]
- Division 8—Temporary Use Permits
- 492 Designation of temporary use permit areas [§52.147]
- 493 Temporary use permits for designated areas and other areas [§52.148]
- 494 Public notice and hearing requirements [§52.149]
- 495 Permit conditions: undertakings respecting land [§52.150]
- 496 Permit conditions: additional security requirements [§52.151]
- 497 Term of permit and renewal of permit [§52.152]
- Division 9—Development Variance Permits
- 498 Development variance permits [§52.153]
- 498.1 Delegation of power to issue development variance permit [§52.154]
- 499 Notice to affected property owners and tenants [§52.155]
- Division 10—Other Permits and Permit Matters
- 501 General land use permit matters [§52.156]
- 502 Requirement for security as condition of land use permit [§52.157]
- 503 Notice of permit on land title [§52.158]
- 504 Permit lapses if relevant construction not substantially started [§52.159]
- Division 11—Subdivision and Development: Requirements and Related Matters
- 506 Subdivision servicing requirements [§52.160]
- 507 Requirements for excess or extended services [§52.161]
- 508 Latecomer charges and cost recovery for excess or extended services [§52.162]
- 509 Completion of required works and services [§52.163]
- 510 Requirement for provision of park land or payment for parks purposes [§52.164]
- 513 Requirement to provide land for new highway or widening existing highway [§52.165]
- 514 Subdivision to provide residence for a relative [§52.166]
- Division 12—Phased Development Agreements
- 515 Definitions in relation to this Division [§52.167]
- 516 Phased development agreements [§52.168]
- 520 Subdivision approval for land subject to phased development agreement [§52.169]
- 521 Notice of phased development agreement on land title [§52.170]
- Division 16—Discharge and Termination of Land Use Contracts
- 545 Application to land use contracts under previous legislation [§52.171]
- 546 Amendment and discharge of land use contract [§52.172]
- 547 Termination of all land use contracts in 2024 [§52.173]
- 548 Process for early termination of land use contract [§52.174]
- 549 Notice of termination [§52.175]
- 550 Discharge of terminated land use contract [§52.176]
- Part 15—Heritage Conservation
- Division 2—Notices Under This Part
- 594 Notice on land titles [§52.177]
- Division 7—Remedies and Offences
- 620 Notice of contravention may be filed in land title office [§52.178]
- Part 16—Municipal Provisions
- Division 7—Annual Municipal Tax Sale
- 651 Purchaser to give authority to register tax sale title [§52.179]
- 652 Collector to provide certificate of sale [§52.180]
- 656 Notice of tax sale must be filed in land title office [§52.181]
- 657 Owners must be given notice of tax sale and redemption period [§52.182]
- 658 Assessment and taxes during redemption period [§52.183]
- 660 Redemption by owner [§52.184]
- 662 Notice of redemption to be filed in land title office [§52.185]
- 663 Registration of tax sale purchaser as owner [§52.186]
- 664 Refusal of registration [§52.187]
- 665 Effect of tax sale on rights of owners [§52.188]
- 666 Action by owner to have tax sale set aside [§52.189]
- 667 Court may reinstate taxes if sale set aside [§52.190]
- 668 Council authority to cancel sale in case of error [§52.191]
- 669 Restrictions on legal actions in relation to tax sale [§52.192]
- 671 Procedure if purchaser under agreement for sale defaults [§52.193]
- Part 17—Improvement Districts
- Overview of Part 17 [§52.194]
- Schedule—Definitions and Other Interpretation Matters
- 1 Definitions [§52.195]
- 2 Application of Community Charter definitions [§52.196]
- 4 [Repealed] [§52.197]
- 5 Application of Escheat Act [§52.198]
- Municipal Replotting Act, R.S.B.C. 2016, c. 1 [§52.199]
- Appendix 1 [§52.201]
- Appendix 2 [§52.203]
-
Partition of Property Act, R.S.B.C. 1996, c. 347
- Overview of the Partition of Property Act [§53.1]
-
Legislation and Commentary [§53.2]
- 1 Definitions [§53.3]
- 2 Parties may be compelled to partition or sell land [§53.4]
- 3 Pleadings [§53.5]
- 4 Parties to proceeding and persons entitled to notice [§53.6]
- 5 Proceedings if parties cannot be served [§53.7]
- 6 Sale of property where majority requests [§53.8]
- 7 Sale in place of partition [§53.9]
- 8 Purchase of share of person applying for sale [§53.10]
- 9 Persons under disability [§53.11]
- 10 Court may allow interested parties to bid [§53.12]
- 11 Money arising from sale subject to court order [§53.13]
- 12 Application of money without court order [§53.14]
- 13 Investment of money [§53.15]
- 14 Interests of persons if service of notice dispensed with [§53.16]
- 15 Abatement in favour of parties previously excluded [§53.17]
- 16 Costs [§53.18]
- 17 Application of Land Title Act [§53.19]
-
Perpetuity Act, R.S.B.C. 1996, c. 358
- Overview of the Perpetuity Act [§54.1]
-
Legislation and Commentary [§54.2]
- 1 Definitions [§54.3]
- 2 Application of Act [§54.4]
- 3 Application of remedial provisions [§54.5]
- 4 Rules not applicable to benefit trusts [§54.6]
- 5 Application to the government [§54.7]
- 6 Rule against perpetuities [§54.8]
- 7 Eighty year perpetuity period permitted [§54.9]
- 8 Possibility of vesting beyond period [§54.10]
- 9 Presumption of validity [§54.11]
- 10 Determination of perpetuity period [§54.12]
- 11 Reduction of age [§54.13]
- 12 Exclusion of class members to avoid remoteness [§54.14]
- 13 General cy pres provision [§54.15]
- 14 Presumptions and evidence as to future parenthood [§54.16]
- 15 Application to court to determine validity [§54.17]
- 16 Interim income [§54.18]
- 17 Saving provision and acceleration of expectant interests [§54.19]
- 18 Powers of appointment [§54.20]
- 19 Administrative powers of trustees [§54.21]
- 20 Options to acquire reversionary interests [§54.22]
- 21 Commercial transactions [§54.23]
- 22 Easements, profits-à-prendre [§54.24]
- 23 Possibilities of reverter and conditions subsequent [§54.25]
- 24 Specific noncharitable trusts [§54.26]
- 25 Accumulations of income [§54.27]
-
Personal Property Security Act, R.S.B.C. 1996, c. 359
- Overview of the Personal Property Security Act [§55.1]
-
Legislation and Commentary [§55.2]
- Part 1—Interpretation and Application
- 1 Definitions and interpretation [§55.3]
- 2 Scope of Act: security interests [§55.4]
- 4 Exclusions from scope of Act [§55.5]
- Part 3—Perfection and Priorities
- 36 Security interests in fixtures [§55.6]
- 37 Security interests in crops [§55.7]
- Part 4—Registration
- 49 Registration in land title office [§55.8]
- Part 6—Miscellaneous
- 72 Service of statements, notices and demands [§55.9]
- 74 Conflicts with specific legislation [§55.10]
- 77 Transition: applicable law [§55.11]
-
Property Law Act, R.S.B.C. 1996, c. 377
- Overview of the Property Law Act [§56.1]
-
Legislation and Commentary [§56.2]
- 1 Definitions [§56.3]
- 2 Rights in completing sale of land [§56.4]
- 3 Summary application to court [§56.5]
- 4 Vendor to deliver registrable instrument [§56.6]
- 5 Transferor to deliver registrable instrument [§56.7]
- 6 Vendor or transferor to register own title [§56.8]
- 7 Transferor to provide registrable description [§56.9]
- 8 Disposition of interests and rights [§56.10]
- 9 Right of first refusal [§56.11]
- 10 Certain interests prohibited or permitted [§56.12]
- 11 Tenancy in common [§56.13]
- 12 Spouses separate [§56.14]
- 13 Remedy of co-owner [§56.15]
- 13.1 Actions of account [§56.16]
- 14 Court may order lien and sale [§56.17]
- 15 Transfer of land by instrument [§56.18]
- 16 Execution without seal [§56.19]
- 17 Interpretation of an instrument [§56.20]
- 18 Rules for transfer and ownership to oneself [§56.21]
- 19 Words of transfer [§56.22]
- 20 Definitions [§56.23]
- 21 Implied covenant in a mortgage or agreement for sale [§56.24]
- 22 Direct action against current owner [§56.25]
- 23 Extinguishment of liability under the personal covenant [§56.26]
- 24 No personal liability if new purchaser approved by lender [§56.27]
- 25 Benefit of restrictive covenant [§56.28]
- 26 Power to subdivide and dedicate [§56.29]
- 27 Attorney cannot sell to self [§56.30]
- 27.1 Validity of sale, transfer or charge by attorney to self [§56.31]
- 28 Further advances by mortgagee [§56.32]
- 29 Mortgage subject to registered interests [§56.33]
- 30 Effect of mortgage by purchaser [§56.34]
- 31 Consolidation of mortgages [§56.35]
- 32 Enforcement of personal covenant [§56.36]
- 33 Statement from mortgagee [§56.37]
- 34 Right to enter and repair [§56.38]
- 35 Court may modify or cancel charges [§56.39]
- 36 Encroachment on adjoining land [§56.40]
- 37 Damages for loss of bargain due to defective title [§56.41]
- 38 Effect of merger on subleases [§56.42]
- 39 Citizenship [§56.43]
- 40 Vendor disclosure [§56.44]
- 41 Regulations for section 40 [§56.45]
- 42 Residential real estate—right of rescission [§56.46]
- 43 Regulations for section 42 [§56.47]
- 44 First Nations [§56.48]
-
Property Transfer Tax Act, R.S.B.C. 1996, c. 378
- Overview of the Property Transfer Tax Act [§57.1]
-
Legislation and Commentary [§57.2]
- 1 Definitions and interpretation [§57.3]
- 1.1 Fair market value of land with industrial improvements [§57.4]
- 1.2 Fair market value of property subject to certain interests [§57.5]
- 1.3 Fair market value if improvement on more than one parcel [§57.6]
- 1.4 Proposed strata lots—determination of fair market value [§57.7]
- 2 General tax imposed [§57.8]
- 2.001 Additional tax imposed—anti-avoidance rule [§57.9]
- 2.01 Definitions in relation to additional tax imposed [§57.10]
- 2.02 Additional tax imposed [§57.11]
- 2.03 Additional tax imposed—calculation of tax if transaction includes non-residential property [§57.12]
- 2.04 Renumbered [§57.13]
- 2.1 Nisga’a exemption [§57.14]
- 2.2 Treaty first nation exemption [§57.15]
- 3 Rate of tax [§57.16]
- 3.01 Tax on residential property exceeding $3 million [§57.17]
- 3.1 Tax payable on registration of correcting transaction [§57.18]
- 4 Definitions in relation to first time home buyers’ program [§57.19]
- 4.1 Fair market value—property transferred by Habitat for Humanity [§57.20]
- 5 First time home buyers’ exemption [§57.21]
- 6 First time home buyers’ partial exemption [§57.22]
- 7 First time home buyers’ refund [§57.23]
- 8 First time home buyers’ program—obligations of transferee [§57.24]
- 9 First time home buyers’ program—unqualified transferee [§57.25]
- 10 First time home buyers’ exemption or refund retained [§57.26]
- 11 Lien for amount of exemption, refund or credit [§57.27]
- 12.01 Definitions in relation to new housing program [§57.28]
- 12.02 New housing exemption [§57.29]
- 12.03 New housing partial exemption [§57.30]
- 12.04 New housing refund if property contains residential improvement on registration date [§57.31]
- 12.05 New housing program—obligation of transferee if property contains residential improvement on registration date [§57.32]
- 12.06 New housing refund if property does not contain residential improvement on registration date [§57.33]
- 12.07 New housing program—unqualified transferee [§57.34]
- 12.08 New housing exemption or refund retained [§57.35]
- 12.09 Definitions for sections 12.09 to 12.12 [§57.36]
- 12.10 Transferee must not apply for both first time home buyers’ exemption or refund and new housing exemption or refund [§57.37]
- 12.11 Application to cancel first time home buyers’ application and obtain new housing credit [§57.38]
- 12.12 Application to cancel new housing application and obtain first time home buyers’ credit [§57.39]
- 12.13 Additional information to be included in return [§57.40]
- 12.14 Ministerial regulation-making power [§57.41]
- 13 Certifying the return [§57.42]
- 13.1 Electronic returns [§57.43]
- 13.2 Evidence of electronic returns [§57.44]
- 14 Exemptions [§57.45]
- 15 Partial exemption for certain residential transfers [§57.46]
- 16 Exemption for land subject to conservation covenant [§57.47]
- 26 Summary proceedings without action [§57.48]
- 28 Lien on land for taxes [§57.49]
- 32 Information sharing [§57.50]
- 32.1 Information-sharing agreements [§57.51]
- 32.2 Repealed [§57.52]
- 33 Access to records [§57.53]
- 34 Offences [§57.54]
- 34.01 Offences in relation to confidential information [§57.55]
- 34.1 Offences in relation to electronic returns [§57.56]
- 34.2 Administrative penalties [§57.57]
- 37 Power to make regulations [§57.58]
- 37.1 Regulations by the minister [§57.59]
2 (1) Subject to subsection (2), on application for registration of a taxable transaction at a land title office, the transferee must
- (a) pay tax to the government in accordance with section 3 or 38, and
- (b) file a return, in the prescribed manner, whether or not the taxable transaction is exempt under this Act.
- (1.1) In the case of an application for registration submitted under Part 10.1 of the Land Title Act,
- (a) tax required to be paid under subsection (1)(a) must be paid by electronic means at the time and in the manner established by the administrator, and
- (b) the return required to be filed under subsection (1)(b) must be an electronic return that is filed by electronic means in the manner established by the administrator.
- (2) If the Crown or a municipality registers a taxable transaction at the land title office on behalf of a transferee, the transferee must pay tax in accordance with section 2.02 and section 3 or 38 at the prescribed time and to the person designated in the regulations as the collector of the tax for the purposes of this subsection.
- (3) The Lieutenant Governor in Council may prescribe that a transaction that consists of a purported transfer, by a prescribed method of a prescribed interest in land, is taxable under this Act, whether or not that interest is registrable under the Land Title Act.
- (4) A regulation under subsection (3) may prescribe
- (a) when the liability for the tax arises and when the tax is payable, and
- (b) the method by which
- (i) returns must be filed, and
- (ii) the tax may be remitted and collected.
- (5) A transferee who, although entitled to apply, does not apply to register a taxable transaction at a land title office, must, within a prescribed period, file a return under this section and pay tax under this section and section 2.02 to the person designated in the regulations as the collector of the tax for the purposes of this subsection.
- (6) If a transferee is not entitled to register a taxable transaction only because of an agreement between the transferor and transferee that the transaction is not to be registered, the transferee is, for purposes of subsection (5) and section 14(3) and (4), entitled to register the transaction.
- (7) Tax is not payable under subsection (5) if no period to file the return and pay the tax has been prescribed.
- (8) A registrar may, without a hearing, refuse to accept an application for registration of a taxable transaction if the registrar has reasonable grounds to believe that
- (a) the tax under subsection (1) or section 2.02(3) has not been paid or the return required by subsection (1) of this section is incomplete or has not been filed, and
- (b) in the case of an application for registration referred to in subsection (1.1), any of the requirements of that subsection has not been fulfilled.
1987-15-2; 1987-64-2 (c), effective November 1, 1987; 1987-64-2(a), (b), (d), effective December 12, 1987 (day after First Reading of 1987-64); 2003-96-45, effective December 12, 2003 (B.C. Reg. 471/2003); 2004-12-32; 2007-14-215, effective December 1, 2007 (B.C. Reg. 354/2007); 2016-27-2, effective August 2, 2016.
FORMS
Property Transfer Tax Form
Electronic Submissions
For electronic submissions, the electronic Property Transfer Tax Return (FIN 530) is the approved form to accompany an application for registration of a taxable transaction. Selection of the appropriate tax exemption from the drop-down menu enables the appropriate fields for completion. Payment of property transfer tax through the Electronic Filing System must be pre-authorized with the Property Taxation Branch by submitting a Property Transfer Tax Electronic Payment Authorization (EPA) form to EFS. For more information on pre-authorization, see the EFS User Guide posted on the LTSA website at http://help.ltsa.ca/myltsa-enterprise/electronic-filing.
The electronic Property Transfer Tax Return is available in Web Filing using a myLTSA Enterprise account, or can be downloaded from ltsa.ca. For information on completing the form, see the Property Transfer Tax Return Guide available at www2.gov.bc.ca by searching “Property Transfer Tax Returns Guide” from the search bar (and linked from the electronic Property Transfer Tax Return).
An additional property transfer tax is payable by “foreign nationals”, “foreign corporations”, or “taxable trustees” who acquire “residential property” in certain areas of the province. As of February 21, 2018, the additional property transfer tax is 20% of the fair market value of the property and applies to residential properties in the Metro Vancouver Regional District (other than the treaty lands of the Tsawwassen First Nation) and the Capital, Fraser Valley, Central Okanagan, and Nanaimo Regional Districts. If additional property transfer tax is payable, the Additional Property Transfer Tax Return (FIN 532) must be completed. See s. 2.02 of the Property Transfer Tax Act and the related commentary.
Effective February 21, 2018, residential properties with a fair market value of more than $3,000,000 were made subject to a further 2% property transfer tax on the portion of fair market value exceeding $3,000,000. If the further 2% tax is payable, the Property Transfer Tax Calculator for Residential Property over $3,000,000 (FIN 536) must be completed. See s. 3.01 of the Property Transfer Tax Act and the related commentary.
Effective September 17, 2018, the Property Transfer Tax Return requires additional information when a transaction is structured through a corporation or trust. The new reporting requirements apply to all property types, including residential and commercial. Exemptions apply for certain trusts (such as charitable trusts) and certain corporations, such as hospitals, schools, and libraries. See further the commentary below relating to “Collecting Information” and “Beneficiaries of Trusts and Corporate Interest Holders”.
Hardcopy Submissions
Hardcopy submissions are only accepted under the exemptions set out in E-filing Directions or on an exception basis as permitted by the registrar in accordance with E-filing Directions v. 1.9, available at https://ltsa.ca/wp-content/uploads/2020/10/E-filing-Directions.pdf.
For hardcopy submissions, the following returns are required under the Property Transfer Tax Act:
Collecting Information
When the Property Transfer Tax Return or the Additional Property Transfer Tax Return (FIN 532) are completed, specific information must be provided, where applicable, about each purchaser, director, settlor, and beneficiary. Requested information includes:
See the Property Transfer Tax Return Guide to find out more about the specific information that must be provided. See also the Information Collection Regulation, B.C. Reg. 166/2018, effective September 17, 2018, pursuant to Ministerial Order No. M287/2018, which is set out in the commentary to “12.14 Ministerial regulation-making power” in this chapter.
Beneficiaries of Trusts and Corporate Interest Holders
Effective September 17, 2018, certain types of trustees and corporations that acquire property must identify all individuals with a significant interest in the corporation or trust on the property transfer tax return. For each individual identified, the following information must be provided:
See s. 12.13 of the Property Transfer Tax Act. See also the Information Collection Regulation, B.C. Reg. 166/2018, effective September 17, 2018, pursuant to Ministerial Order No. M287/2018, which is set out at “Ministerial regulation-making power” in this chapter.
Verifying Citizenship
Where transactions involve Canadian citizens and permanent residents, their identity must be verified using official government-issued identification. When a practitioner electronically certifies the returns, the practitioner is confirming that the practitioner used due diligence to identify and verify citizenship information. If it is determined that the practitioner assented to or participated in a false or deceptive statement in a return, penalties may apply (see s. 34.2 of the Property Transfer Tax Act).
A social insurance number (SIN) must be recorded on the Property Transfer Tax Return for Canadian citizens or permanent residents, and, if available, for foreign nationals. A taxpayer can contact Service Canada to receive a SIN or replacement SIN card (paper). Invalid SINs or other discrepancies on a return will lead to an audit and investigation of the transaction.
Instruction Guides from the Property Taxation Branch
The Property Taxation Branch of the Ministry of Finance publishes instruction guides for the completion of the return forms. Refer to the relevant instruction guide when completing a return. Both the return forms and instruction guides are revised periodically by the ministry.
Filing of Returns
Sections 2, 3, and 4 of the Property Transfer Tax Regulation, B.C. Reg. 74/88, provide:
Prescribed Period for Filing Returns
Because no period has been prescribed under subsection (5) for filing a return following a taxable transaction which is not registered at a land title office, no tax is payable. See s. 2(7).
Treaty First Nation Exemptions
The Treaty First Nation Property Transfer Tax Exemption Regulation, B.C. Reg. 58/2011, exempts certain treaty First Nations and other persons from the requirements of filing a return under s. 2(1)(b) of the Act or from paying the tax on a taxable transaction. See ss. 2 and 3 of the Regulation.
The Property Transfer Tax Exemption Regulation No. 10, B.C. Reg. 202/08, makes similar provisions for the Tsawwassen First Nation with respect to exemptions from filing and from the payment of tax.
PRACTICE
Review of Property Transfer Tax Returns by Registrar
Where an applicant applies to register a transfer at a land title office and submits a property transfer tax return, the following general rules apply.
Electronic Submissions
The electronic filing system requires an electronic Property Transfer Tax Return to accompany all taxable transactions. Note that a single transaction that covers more than one parcel of land may have only one return accompanying it. The taxes payable, if any, are automatically debited from the user’s authorized account by the Ministry of Finance.
Hardcopy Submissions
Hardcopy submissions are only accepted under the exemptions set out in E-filing Directions or on an exception basis as permitted by the registrar in accordance with E-filing Directions v. 1.9, available at https://ltsa.ca/wp-content/uploads/2020/10/E-filing-Directions.pdf).
For hardcopy submissions, the following general rules apply:
Declaration of Fair Market Value
The Act defines fair market value which a taxpayer must declare on the property transfer tax return. The registrar does not question a fair market value declaration on a return.
Exemptions
First Time Home Buyers
Sections 5, 6, and 7 of the Act provide for exemptions or refunds for first time home buyers who use a home as a principal residence for a period of one year. An eligible taxpayer who claims an exemption or refund under these sections must apply for exemption on the Property Transfer Tax Return and file the return at the land title office. If all of the transferees involved in the taxable transaction are eligible and apply for the exemption, no tax needs to be remitted with the form. If the conditions of these sections are not met, the transaction becomes taxable.
Newly Built Home Exemption or Refund
Sections 12.01 to 12.08 of the Act provide certain exemptions and refunds for Canadian citizens and permanent residents who purchase a new home, valued at less than $750,000, as a principal residence. Section 12.10 prohibits a purchaser from applying for exemptions as both a first time buyer and a new home buyer. Sections 12.11 and 12.12 set out procedures for cancelling applications for the first time buyer exemption and instead substituting an application for the new home refund.
Where a transferee applies for an exemption at the time the transfer is registered in the land title office, the transferee enters the exemption code on the Property Transfer Tax Return. Where the transferee applies for a refund after the tax has been paid, the transferee completes the Newly Built Home Application for Refund (FIN 272) and submits the completed form to the Ministry of Finance.
Other Exemptions
Sections 14 to 16 of the Act provide for exemptions for some other kinds of taxable transactions. An eligible taxpayer who claims an exemption under one of these sections must make that claim on a Property Transfer Tax Return and files the return at the land title office.
Purchase of Land by the Crown
A purchase of land by the Crown is a taxable transaction and a property transfer tax return must accompany the transfer application.
Electronic Submissions
The electronic Property Transfer Tax Return contains a check box in section J where the tax will be paid by journal voucher. When checked, the Ministry of Finance prepares a journal voucher to the purchasing ministry for the funds owing.
Hardcopy Submissions
Hardcopy submissions are only accepted under the exemptions set out in E-filing Directions or on an exception basis as permitted by the registrar in accordance with E-filing Directions v. 1.9, available at https://ltsa.ca/wp-content/uploads/2020/10/E-filing-Directions.pdf.
The registrar enters, at the top right-hand corner of the completed return, the words “Journal Voucher Required”. The Ministry of Finance prepares a journal voucher to the purchasing ministry for the funds owing.
CROSS REFERENCES AND OTHER SOURCES OF INFORMATION
The Bulletins referenced under this heading are published by the Property Transfer Tax Office, Ministry of Finance. These bulletins may be accessed at www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax/publications.
First Time Home Buyers’ Program
See the Guide to the First Time Home Buyers’ Program (FIN 269) regarding the circumstances in which individuals are considered eligible for exemption from all or part of the property transfer tax under the First Time Home Buyers’ Program. The Guide is published by the Property Taxation Branch, Ministry of Finance. It is available at www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax/publications.
Newly Built Home Exemption
See the Newly Built Home Exemption Guide and the Newly Built Home Application for Refund.
Application of the Act
See the following Bulletins regarding the application of the Act:
Advance Rulings (Bulletin PTT 021)
If requested by a taxpayer, the Income Taxation Branch will provide an advance ruling on the application of the tax and exemption provisions of the Property Transfer Tax Act to a specific transaction or series of transactions. The Branch charges a fee, payable in advance, for costs in connection with the preparation of the ruling.
The ruling applies only to the transaction described in the request and the transaction must be completed in accordance with the proposal in the request. Where these conditions are met, the ruling is binding on the administrator of the Act. See Bulletin PTT 021, Advance Tax Rulings, April 2018, which may be accessed at www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax/publications.
Confidentiality of Tax Returns
Tax returns are confidential and are not available for inspection by any person. Once filed, a property transfer tax return is the property of the Minister of Finance. The registrar may not return the form to the taxpayer for any reason, including withdrawal of the application. See s. 32 of the Act regarding the limitations and exceptions relating to the use of information or records received under the Act.
CASE LAW
Fair Market Value of Land Held in Trust
Fair Market Value of Bare Legal Interest
Notes on Case Law: In response to the decision in Shon Yee, annotated below, amendments were made to the definition of “fair market value” in s. 1(1). Subsection 1(3) was added to the Act to prevent the further avoidance of tax liability in similar circumstances involving transfers from a trustee to a beneficiary. For further information, see Bulletin PTT 019, Fair Market Value of Land Subject to a Trust Agreement, January 2000, which may be accessed at www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax/publications.
While a trustee has something less than an estate in fee simple as it was understood at common law, it does have an estate in fee simple as referred to in s. 23(2) of the Land Title Act. Therefore, a transfer from a trustee to the beneficiaries is a taxable transaction for the purpose of the Property Transfer Tax Act. However, the fair market value of the land transferred must be calculated subject to the trust.
Where the trust deed does not secure the payment of money or the performance of an obligation, the trustee is a bare trustee with no interest in the land except for the obligation to convey it to the beneficiaries. The parties agreed that the amount that a willing purchaser would pay for such an interest was “nil” (Shon Yee Benevolent Assoc. of Canada v. British Columbia, 1991 CanLII 2291 (BC SC)).
A transfer of real property by an owner who holds it in trust is a taxable transaction under the Act. However, the amount of tax payable is based on the “fair market value” of the interest to be transferred. In this case, the interest is a fee simple subject to an unregistered declaration of trust. Such an interest is of “nil” value to a purchaser. Accordingly, no tax is payable on transfer (Simkin v. British Columbia, 1993 CanLII 338 (BC SC) (Master), appeal allowed 1993 CanLII 1066 (BC SC), reversed 1995 CanLII 248 (BC CA); see also the annotation for this decision under s. 180 of the Land Title Act).
Fair Market Value of Beneficial Interests
The words “free of any trust” in paragraph (a) of the definition of “fair market value” refer only to interests encumbered by a trust as opposed to interests under a trust. Consequently, the registered interests of beneficiaries of a trust, whose trustee was obliged to transfer a strata lot title to each after completing subdivision of the trust property, were interests free of any trust within the meaning of s. 1(1). The words “free of any trust” did not operate to reduce the fair market value of the beneficiaries’ registered interests to “nil” such that the fair market value could only be attributed to the trustee for the purposes of the Act (Rowan v. British Columbia, 1992 CanLII 1674 (BC SC), affirmed 1993 CanLII 1860 (BC CA)).
Fair Market Value of Land with Improvements
General
Land owned by C was leased to S, a related party who constructed an apartment building on the land. The petitioner entered into a non-arm’s length agreement with C to acquire an unencumbered fee simple interest in the land and with S to acquire the apartment building. Although the petitioner claimed that the transfer document provided by C only conveyed the land at the price allocated to the land under the terms of the agreement, the document complied with the requirements of the Land Title Act and, under s. 186 of that Act, was deemed to be made in pursuance of the Land Transfer Form Act, R.S.B.C. 1996, c. 252. Section 3 of that Act provides that such a transfer includes all buildings unless the transfer specifically excludes a building from the transfer. Because the transfer at issue did not specifically exclude the apartment building, it conveyed both the land and the building to the petitioner and the whole transaction was a taxable transaction under the Property Transfer Tax Act. Tax was payable on the fair market value of both the land and the building. Furthermore, the petitioner could not reduce the fair market value on account of the unexpired term of the lease when the agreement provided that the lease would be immediately discharged. Although the lease was not discharged until after the transfer was registered at the land title office, an arm’s length purchaser of the land would not have registered the transfer unless a discharge of the lease was also available at that time, and the very basis of a determination of fair market value is that the transfer be made between arm’s length parties. The essential nature of the taxable transaction could not be obscured by how the parties described the transaction or how they chose to allocate the purchase price (Westland Holdings Ltd. v. British Columbia, 1991 CanLII 2256 (BC SC), affirmed 1992 CanLII 1007 (BC CA)).
The time for determining the fair market value of property to assess the amount of tax payable under the Act is the date of registration of the transfer. The words “fair market value of property or interest in property” on the property transfer tax return form refer to the interest to be transferred. Where the interest to be transferred is the estate in fee simple as that term is used in s. 23 of the Land Title Act, buildings are included in the estate in fee simple. In this case, a construction company purchased vacant land, took immediate possession of it, and built a house, but did not receive or register a transfer for the lot until several months later, after the house was built. When the transfer was registered, the estate in fee simple consisted of both the land and the building. Tax was payable on the value of the developed lot, even though the transfer from the original vendor to the construction company indicated consideration only for the vacant land and despite any understanding between the parties about the ownership of the building (Woodspan Construction Ltd. v. British Columbia (Minister of Finance and Corporate Relations), 1991 CanLII 230 (BC SC)).
The petitioner leased land from the respondent municipality and agreed to and did build, at its own expense, certain buildings on the land. Under the lease, the municipality owned the land and the petitioner owned the buildings. The petitioner entered into a subsequent agreement with the municipality to purchase the land. The court found that, even though the lease was registered in the land title office, the lease did not operate to exclude the value of the buildings when assessing the fair market value of the taxable transaction for the purposes of the Property Transfer Tax Act. That value was to be determined on the date of the registration of the transfer in fee simple and, on that date, the fee simple included both the land and the buildings (Millennium Southeast False Creek Properties Ltd. v. British Columbia, 2010 BCSC 1156, affirmed 2011 BCCA 206).
Crown Grants
Notes on Case Law: See Bulletin PTT 018, Application of the Act to Sales of Crown Land, May 2006. It may be accessed at www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax/publications. This bulletin, and the cases below, address the payment of tax on the fair market value of both land and improvements when Crown land is transferred, regardless of whether the purchaser was the previous lessee or not.
The purchasers had occupied Crown land under a licence of occupation for 10 years before purchasing it from the Crown. The licence, which had not yet expired at the time of purchase, had provided that upon its expiry the land was to be delivered back to the Crown, and all buildings, machinery, plant equipment, and apparatus or other improvements were to be removed and the surface of the land was to be restored. If any improvements were not removed they would be absolutely forfeited to and become the property of the Crown. The purchasers claimed that they were only required to pay property transfer tax based on the consideration paid to the Crown for the land and not on the value of both the land and the substantial improvements which had been placed on it during the term of the licence. The court disagreed and, following Woodspan Construction Ltd. v. British Columbia, ordered that the purchasers pay property transfer tax on the value of both the land and the improvements (Allen v. British Columbia, 1994 CanLII 3136 (BC SC)).
The petitioner paid property transfer tax based on the purchase price of mining property obtained from the Crown and registered under the Land Title Act. The purchase price was based on the fair market value of the property as vacant land. However, on the face of the register, the Crown grant transferred the whole fee simple interest both in the land and in costly improvements which had previously been made by the petitioner. Even though the petitioner had been in possession of both with a legal right of occupation and use by reason of a leasehold interest, the lease had not been registered and registration of the Crown grant gave the petitioner registered title to both the land and the improvements for the first time. As a result, the fair market value of the petitioner’s improvements were to be included for tax purposes under s. 3 of the Property Transfer Tax Act. However, the fair market value of the improvements was negligible. “Fair market value” is explicitly limited to the market value as between a willing seller and a willing purchaser; the market value of the improvements at issue, as distinct from their special value to the petitioner as part of the going concern of its mine, was limited to their value without a mine because there was no suggestion that the improvements would have any use to a prospective purchaser other than mining the petitioner’s coal reserves, which were not located on the granted property. The concept of willing seller and willing purchaser also excluded consideration of a sale to a third party who could hold the petitioner to ransom and extract the special value of the improvements to the petitioner. The concept is not to be equated with cost less depreciation. In this case, the best evidence of the fair market value of the transaction was what the parties themselves had negotiated at arm’s length. Their negotiation of a price that ignored the improvements was consistent with a realistic view that the improvements did not have any significant market value and that their only real value was to the petitioner as part of its mine (Fording Coal Ltd. v. British Columbia, 1995 CanLII 2488 (BC SC), affirmed 1996 CanLII 1686 (BC CA)).
Taxable Transactions Involving Multiple Transferees
The three petitioners purchased land and filed a single application to register the transfer of the fee simple. With the application for transfer, they filed property transfer tax returns. To take advantage of the lower tax rate on the first $200,000 of the fair market value, each of the petitioners filed individual returns for their respective shares in the property. Had they filed one return, the total tax due would have been $4,000 higher. The administrator under the Act notified the petitioners of the balance owing. They appealed unsuccessfully to the Minister of Finance and then appealed to the court under s. 21(1) of the Act. The court upheld the minister’s decision that a single transfer document constitutes a single taxable transaction under s. 2 of the Act regardless of how many names are registered on title. Therefore, the petitioners were required to pay the tax in accordance with s. 3 (Meek v. British Columbia (Ministry of Finance and Corporate Relations), 1997 CanLII 2505 (BC SC)).
Taxable Transaction Includes Extension if Agreement Prolongs Subsisting Lease
The petitioner leased land from a third party for a term of 20 years ending in 1993. The lease was extended by agreement for an additional 10 years ending in 2003 and then extended again for a further 10 years ending in 2013. The petitioner filed a property transfer tax return with the second extension agreement claiming that no tax was payable because the second extension agreement was for less than 30 years. The property tax administrator appealed. The court found that, as a matter of statutory interpretation, paragraph (c) in the definition of “taxable transaction” includes the extension of the term of a lease if the lease modification agreement prolongs a current or subsisting lease. The reference to a lease agreement in s. 10(2)(a) of the Property Transfer Tax Regulation, B.C. Reg. 74/88, is to be interpreted as referring to the original lease as it has from time to time been extended up to the date of the modification agreement. In the petitioner’s circumstances, the lease and the first extension agreement covered a period of 30 years. By its terms, the second agreement extended the terms of the original lease which had previously been extended by the first agreement. In reading all three agreements together, the court found that the second extension agreement gave the petitioner the right to occupy the property for a period in excess of 30 years and, therefore, that the transaction was subject to property transfer tax (Ford Motor Co. of Canada v. British Columbia, 2005 BCSC 1417).