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- 16 Repealed [§35.5]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- 30.1 [Repealed] [§35.26]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]
220 (1) Unless otherwise provided in this Act or the Local Government Act, the following property is exempt from taxation to the extent indicated:
- (a) land, improvements or both vested in or held by the Provincial government;
- (b) land, improvements or both vested in or held by
- (i) the municipality, or
- (ii) the municipality jointly with another municipality or a regional district;
- (c) land, improvements or both exempt from municipal taxation by another Act;
- (d) land, improvements or both
- (i) of a public library under the Library Act, or
- (ii) vested in or held by a municipality and occupied by a public library under the Library Act;
- (e) land, improvements or both of an Indian, in a municipality incorporated under section 9(1) of the Local Government Act, who is an owner under the letters patent, except for taxation under section 197(1)(a);
- (f) land, improvements or both in a municipality, other than a municipality incorporated under section 9(1) of the Local Government Act, that
- (i) are held in trust by the Crown for a band of Indians, and
- (ii) are not leased to or occupied by a person who is not a member of the band;
- (g) the land actually used and occupied for the interment of the dead or in respect of which a certificate of public interest under the Cremation, Interment and Funeral Services Act has been issued by the director under that Act, together with the improvements included as part of the cemetery, mausoleum or columbarium under that Act, other than
- (i) premises used for the provision of funeral services within the meaning of that Act except any part of those premises used for the provision of bereavement rites and ceremonies,
- (ii) crematoriums within the meaning of that Act, and
- (iii) premises, or that part of premises, used primarily for the sale of cemetery services or funeral services within the meaning of that Act;
- (h) a building set apart for public worship, and the land on which the building stands, if title to the land is registered in the name of
- (i) the religious organization using the building,
- (ii) trustees for the use of that organization, or
- (iii) a religious organization granting a lease of the building and land to be used solely for public worship;
- (i) a building that was constructed or reconstructed with the assistance of aid granted by the Provincial government after January 1, 1947 but before April 1, 1974 and that is owned and used exclusively without profit by a corporation to provide homes for elderly citizens, together with the land on which the building stands;
- (j) a building set apart and used solely as a hospital under the Hospital Act, except a private hospital under that Act, together with the land on which the building stands;
- (k) land and improvements for future hospital requirements that are
- (i) designated for the purposes of this section by the minister responsible for the Hospital Act, and
- (ii) vested in, or held by, a society or corporation that is not operated for profit and that has as an object the operation of a hospital;
- (l) a building owned by an incorporated institution of learning that is regularly giving children instruction accepted as equivalent to that given in a public school, and that is actually occupied and wholly in use by the incorporated institution for the purpose of giving the instruction, together with
- (i) the land on which the building stands, and
- (ii) an area of the land surrounding the land referred to in subparagraph (i) or improvements on the area of land, or both, that are owned by the incorporated institution and that are reasonably necessary for the purposes of the incorporated institution, including, without limiting this, the following areas of land and improvements:
- (A) playing fields, athletic grounds and facilities, playgrounds and improvements related to any of them;
- (B) storage, maintenance and administrative facilities;
- (C) dormitories for students;
- (D) parking lots, walkways and roads;
- (m) fruit trees;
- (n) improvements, other than dwellings and the fixtures, machinery and similar things mentioned in paragraph (o), erected on farm land and used exclusively to operate a farm, up to but not exceeding the greater of the following:;
- (i) 87.5% of the assessed value;
- (ii) an assessed value of $50,000;
- (o) fixtures, machinery and similar things located on farm land and used exclusively to operate the farm that, if erected or placed, in or on land, a building or fixture or structure in or on it, would, as between landlord and tenant, be removable by the tenant;
- (p) an improvement designed, constructed or installed to provide emergency protection for persons or domestic animals in the event of a disaster or emergency within the meaning of the Emergency Program Act;
- (q) sewage treatment plants, manure storage facilities, effluent reservoirs, effluent lagoons, deodorizing equipment, dust and particulate matter eliminating equipment;
- (r) a floating dry dock, other than the onshore facilities of the floating dry dock, if the floating dry dock has a lift capacity greater than 20,000 tonnes.
- (2) Septic disposal systems are not exempt from taxation under subsection (1)(q).
- (3) An exemption under subsection (1)(b) to (p) does not include exemption from a fee.
- (4) An exemption under subsection (1)(b), (d), (g), (h), (i) or (l) extends only to taxation under section 197(1)(a).
2003-26-220, effective January 1, 2004 (B.C. Reg. 423/2003); 2003-52-41(b), effective December 31, 2003 for the purposes of the 2004 and subsequent taxation years; 2004-35-82, effective July 4, 2004 (B.C. Reg. 274/2004); 2011-2-3, effective September 1, 2012 (B.C. Reg. 138/2012); RS 2015-1-RevSch; 2015-31-1.
CASE LAW
Exemption of One Interest Holder in a Parcel of Land Does Not Extend to All Interest Holders
The City of Coquitlam purchased land owned by Double Kappa Holdings Ltd. and designated the property as parkland under the Official Community Plan. Construction of the park was completed prior to the closing date, final payment, and transfer of title. The B.C. Assessment Authority determined that applicability of s. 220(1)(b) of the Community Charter was limited to fee simple interests, that prior to closing and transfer of title the City held only a contingent interest in the property, and that the s. 220 exemption did not apply for the 2018 taxation year. The City appealed by way of stated case on two questions: (1) whether the assessment authority erred in law in deciding that the property was not “vested in or held by” the City for purposes of s. 220(1)(b); and, if so, (2) whether the property was nonetheless subject to taxation for the 2018 taxation year, given the ownership interest of Double Kappa. The judge answered “yes” to the first question and “no” to the second. The respondent appealed. In allowing the appeal, the appellate court said the first question was answered correctly: the interest created by the purchase agreement was “vested in or held by” the municipality within the meaning of the statute, and therefore the exemption applied to the municipal interest. The second question was answered incorrectly. The law of real property is built on recognition of the multiplicity of alienable interests with respect to one physical parcel of land. Section 220 speaks to interests in land, not merely the physical parcel. Here, case law arising in the Crown exemption context demonstrates that the existence of an exempt interest does not serve to provide parallel exemptions to other interest holders. Accordingly, Double Kappa could not “piggyback” on the City’s exemption (Coquitlam (City) v. British Columbia (Assessor of Area #10—North Fraser Region), 2022 BCCA 183).
Municipality’s Tax Exemption Does Not Provide Exemptions to Other Interest Holders
In Coquitlam (City) v. British Columbia (Assessor of Area #10–North Fraser Region), 2022 BCCA 183, the assessor brought a stated case appeal from an order of the British Columbia Supreme Court. The court considered two questions relating to the Community Charter provision exempting land “vested in or held by” municipalities from taxation.
At the tax assessment date, the respondent municipality had a registered interest in certain property pursuant to an Agreement for Sale of property, legal title to which was in the name of the respondent corporation. The municipality contended that both its interest and the corporation’s interest were tax-exempt. The Property Assessment Appeal Board of B.C. found that the municipality’s interest was not exempt and therefore it did not need to address the corporation’s interest.
On appeal, the Supreme Court held that the statutory exemption applied to the municipality’s interest, and that the corporation’s interest was tax-exempt because the municipal exemption applied to the physical property, leaving nothing in the hands of the corporation to be taxed.
The Court of Appeal allowed the assessor’s stated case appeal. On the first question of the stated case, the court held that the interest created by the Agreement for Sale was “vested in or held by” the municipality within the meaning of the statute, and therefore the exemption applied to the municipal interest. On the second question, the court held that the statutory provision speaks to interests in land, not merely the physical parcel. Case law arising in the Crown exemption context establishes that the existence of an exempt interest does not serve to provide parallel exemptions to other interest holders. Accordingly, the corporation’s interest cannot gain the exemption through piggybacking onto the municipal exemption.