Refunds for the Additional Property Transfer Tax

You may be eligible for a refund if:

  • You became a permanent resident or Canadian citizen within one year of the date the property transfer was registered with the Land Title Office (see additional criteria below)

  • Tax was paid in error, such as you paid the additional tax on a residential property located outside the specified B.C. areas or you qualified for an exemption at the time of registration but the exemption was never claimed

Find out how to apply for a refund.

Permanent Resident or Canadian Citizen

In addition to becoming a permanent resident or Canadian citizen within one year from the date the property transfer was registered with the Land Title Office, to qualify for the refund, you must also have:

  • Used the home as your principal residence
  • Moved into the home within 92 days from the date the property transfer was registered
  • Continued to live in the home as your principal residence for at least one full year after the date the property transfer was registered
  • Not received a B.C. Provincial Nominee exemption

If you purchased multiple properties as a foreign national and became a permanent resident or Canadian citizen within one year, you can only claim a refund on your principal residence.

You must apply for a refund after the first anniversary and before 18 months from the date the property transfer was registered at the Land Title Office.

Supporting Documents

A Canadian permanent resident card is the preferred proof of permanent residency. The following documents are also acceptable if there is no permanent residency card:

  • Valid Immigrant Visa and Record of Landing (IMM100)
  • Confirmation of Permanent Residence document (IMM5292 or IMM5509) – the confirmation number starts with a T followed by nine digits

Note: Permanent residency requirements differ for income tax purposes. For the additional property transfer tax, you must be a permanent resident of Canada as outlined in the Immigration Act.

Apply

To apply for a refund:

  1. Complete, print and sign the Additional Property Transfer Tax Application for Refund (FIN 274) (PDF)

  2. Scan the completed form and any required supporting documentation, and either: