Section 1
Taxable Transaction
Paragraph (a)
Subparagraph (a)(i)
Cases
British Columbia v. 1084204 B.C. Ltd., 2025 BCCA 110
The respondent (“108”) was a BC company whose shareholder was a foreign national (Mr. Oeri), so that 108 was a “foreign corporation” for...
Section 2.02
Subsection 2.02(5)
Paragraph 2.02(5)(a)
Cases
Chuang v. British Columbia, 2026 BCCA 10
The petitioners, Ms. Hsia, a Canadian citizen, and her fiancé, Mr. Chuang, a foreign national, bought a residential property in a “specified...