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In This Volume

  1. 1 Definitions and interpretation [§57.3]

  2. 1.1 Fair market value of land with industrial improvements [§57.4]

  3. 1.2 Fair market value of property subject to certain interests [§57.5]

  4. 1.3 Fair market value if improvement on more than one parcel [§57.6]

  5. 1.4 Proposed strata lots—determination of fair market value [§57.7]

  6. 2 General tax imposed [§57.8]

  7. 2.001 Additional tax imposed—anti-avoidance rule [§57.9]

  8. 2.01 Definitions in relation to additional tax imposed [§57.10]

  9. 2.02 Additional tax imposed [§57.11]

  10. 2.03 Additional tax imposed—calculation of tax if transaction includes non-residential property [§57.12]

  11. 2.04 Renumbered [§57.13]

  12. 2.1 Nisga’a exemption [§57.14]

  13. 2.2 Treaty first nation exemption [§57.15]

  14. 3 Rate of tax [§57.16]

  15. 3.01 Tax on residential property exceeding $3 million [§57.17]

  16. 3.1 Tax payable on registration of correcting transaction [§57.18]

  17. 4 Definitions in relation to first time home buyers’ program [§57.19]

  18. 4.1 Fair market value—property transferred by Habitat for Humanity [§57.20]

  19. 5 First time home buyers’ exemption [§57.21]

  20. 6 First time home buyers’ partial exemption [§57.22]

  21. 7 First time home buyers’ refund [§57.23]

  22. 8 First time home buyers’ program—obligations of transferee [§57.24]

  23. 9 First time home buyers’ program—unqualified transferee [§57.25]

  24. 10 First time home buyers’ exemption or refund retained [§57.26]

  25. 11 Lien for amount of exemption, refund or credit [§57.27]

  26. 12.01 Definitions in relation to new housing program [§57.28]

  27. 12.02 New housing exemption [§57.29]

  28. 12.03 New housing partial exemption [§57.30]

  29. 12.04 New housing refund if property contains residential improvement on registration date [§57.31]

  30. 12.05 New housing program—obligation of transferee if property contains residential improvement on registration date [§57.32]

  31. 12.06 New housing refund if property does not contain residential improvement on registration date [§57.33]

  32. 12.07 New housing program—unqualified transferee [§57.34]

  33. 12.08 New housing exemption or refund retained [§57.35]

  34. 12.09 Definitions for sections 12.09 to 12.12 [§57.36]

  35. 12.10 Transferee must not apply for both first time home buyers’ exemption or refund and new housing exemption or refund [§57.37]

  36. 12.11 Application to cancel first time home buyers’ application and obtain new housing credit [§57.38]

  37. 12.12 Application to cancel new housing application and obtain first time home buyers’ credit [§57.39]

  38. 12.13 Additional information to be included in return [§57.40]

  39. 12.14 Ministerial regulation-making power [§57.41]

  40. 13 Certifying the return [§57.42]

  41. 13.1 Electronic returns [§57.43]

  42. 13.2 Evidence of electronic returns [§57.44]

  43. 14 Exemptions [§57.45]

  44. 15 Partial exemption for certain residential transfers [§57.46]

  45. 16 Exemption for land subject to conservation covenant [§57.47]

  46. 26 Summary proceedings without action [§57.48]

  47. 28 Lien on land for taxes [§57.49]

  48. 32 Information sharing [§57.50]

  49. 32.1 Information-sharing agreements [§57.51]

  50. 32.2 Repealed [§57.52]

  51. 33 Access to records [§57.53]

  52. 34 Offences [§57.54]

  53. 34.01 Offences in relation to confidential information [§57.55]

  54. 34.1 Offences in relation to electronic returns [§57.56]

  55. 34.2 Administrative penalties [§57.57]

  56. 37 Power to make regulations [§57.58]

  57. 37.1 Regulations by the minister [§57.59]