Property Transfer Tax Act

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.