Property Transfer Tax Act
Bulletins

The Property Transfer Tax Office of the Property Taxation Branch produces Information Bulletins on a number of specific aspects of the Property Transfer Tax Act. A subject index of these bulletins is provided below.

Disclaimer

The following Information Bulletins respecting property transfer tax either replace or supercede all Information Bulletins previously issued by the Property Transfer Tax Office. Therefore, all Information Bulletins issued or revised prior to January 2000 are no longer in effect.

The content of the new bulletins is not materially different from the previously issued bulletins, however a number of the previously issued bulletins have not been re-issued as they are no longer applicable.

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Previous Bulletin Number	New Bulletin Number	Title

02	N/A	Budget Changes 2006 (February 2006)
N/A	GEN 011	Collecting Unpaid Taxes (February 2005)
01	PTT 001	Property Transfer Tax Generally (November 2005)
03	PTT 003	Exemptions Generally (June 2006)
04	PTT 004	First Time Home Buyers' Program (August 2006)
05	PTT 005	Exemptions for the Transfer of a Principal Residence (March 2003)
06	PTT 006	Exemptions for Transfers in the Course of Subdivision (January 2000)
07	PTT 007	Exemptions for the Transfer of a Recreational Residence (February 2006)
08	PTT 008	Exemptions for Transferring a Family Farm (September 2005)
09	PTT 009	Exemptions for Transfers to and from a Family Farm Corporation (February 2006)
10	PTT 010	Exemption for Transfers to and from Trust Companies or the Public Trustee January 2000)
11	PTT 011	Exemption for Transfers Correcting Conveyancing Errors (January 2000)
12	PTT 012	Exemption for Transfers in Respect of an Amalgamation (February 2006)
13	PTT 013	Exemption for Transfers of Land Subject to a Conservation Covenant (January 2000)
14	PTT 014	Application of the Act to Multiple Transactions in Respect of the Same Land (January 2000)
15	PTT 015	Application of the Act to Multiple Leases in Respect of the Same Land (January 2000)
16	PTT 016	Application of the Act to Municipal Tax Sales (January 2000)
17	PTT 017	Application of the Act to Status Indians and Indian Bands (January 2000)
18	PTT 018	Application of the Act to Sales of Crown Land (May 2006)
19	PTT 019	Fair Market Value of Land Subject to a Trust Agreement (January 2000)
20	PTT 020	Fair Market Value of Land with Industrial Improvements (January 2000)
21	PTT 021	Advance Tax Rulings (January 2000)
22	PTT 022	Information Bulletins now provided on the Web site. (June 2000)
23	PTT 023	Customized Property Transfer Tax Returns (January 2000)
24	PTT 024	Pre-sold Strata Units (October 2004)
N/A	PTT 025	Registered Charities Exemptions (February 2005)
N/A	PTT 026	Exemptions to Minors for Transfers to and from the Public Guardian and Trustee (September 2005)

Note:

Bulletin 04 replaced Information Bulletins 2-94, 6-95, 6-96 and 1-97.
Bulletin 05 replaced Information Bulletins 2-90 and 3-91.
Bulletin 06 replaced Information Bulletins 1-96 and 2-99.
Bulletin 10 replaced Information Bulletin 5-91.
Bulletin 11 replaced Information Bulletin 3-93.
Bulletin 12 replaced Information Bulletins 6-87 and 2-96.
Bulletin 13 replaced Information Bulletin 6-91.
Bulletin 14 replaced Information Bulletins 1-A-87, 2-93 and 5-96.
Bulletin 15 replaced Information Bulletin 1-94.
Bulletin 16 replaced Information Bulletin 3-87.
Bulletin 18 replaced Information Bulletins 2-87 and 5-95.
Bulletin 19 replaced Information Bulletins1-91 and 4-91.
Bulletin 21 replaced Information Bulletin 1-87.
Bulletin 23 replaced Information Bulletins 4-96 and 7-96.

The information previously provided in Information Bulletins 7-88, 8-88, 1-89, 2-91, 7-91, 8-91, 3-94, 4-94, 2-95 and 3-96 has not been reissued as it has either been superceded or is no longer applicable.

The information previously provided in Information Bulletins 4-87, 5-87, 2-89, 1-90, 1-93, 1-95, 2-97, 1-98, 1-99 and 1-00 pertained to legislation changes made during the year in which each Information Bulletin was issued. Where this information pertains to a specific aspect of the Act, it has been included in the Information Bulletin produced with respect to that specific topic.

Information Bulletins 3-95 and 4-95 were never issued.