660 Redemption By Owner | Land Title Practice Manual

660 (1) A parcel of property sold at an annual tax sale may be redeemed in accordance with this section by

(2) The time limit for making a redemption is one year from the day the annual tax sale began, or a further time allowed by bylaw under subsection (6).
(3) A redemption is made by paying or tendering to the collector for the use and benefit of the purchaser under section 650 the total of the following, subject to any deduction under subsection (4) of this section:

(a) the upset price of the parcel at the time of the annual tax sale;
(b) all costs of which the collector has had notice that have been incurred by the purchaser in maintenance of the real property and in prevention of waste;
(c) taxes advanced by the purchaser;
(d) interest to the date of redemption on any amount in excess of the upset price and on the total amount expended by the purchaser under paragraphs (a) to (c) of this subsection during the period for redemption, at the rate prescribed under section 11(3) of the Taxation (Rural Area) Act.

(4) If part of the amount received by the collector at the annual tax sale for the purpose of land title fees is not required for that purpose, that part must be deducted from the amount that would otherwise be paid under subsection (3).
(5) On redemption of a parcel, the purchaser is entitled to receive from the municipality all amounts paid by the purchaser, together with interest to the date of redemption at the rate prescribed under section 11(3) of the Taxation (Rural Area) Act.
(6) If the municipality has been declared the purchaser and the property has not been subsequently sold under section 650, the council may, by bylaw, extend for one year only the period for redemption.

RS1996-323-417; RSBC 2015-1-660, effective January 1, 2016 (B.C. Reg. 257/2015).