Property transfer tax exemptions for First Nations

Provincial property transfer tax is payable when you purchase or gain an interest in a property that is registered with the BC Land Title Office unless it qualifies for an exemption. Exemptions for First Nations are available in certain circumstances, including:

• Transfers of Treaty Lands of Modern Treaty First Nations (meaning Tsawwassen First Nation, Maa-nulth First Nations and the Tla'amin Nation), including former reserve lands
• Transfers of reserve lands, shíshálh Lands or Westbank Lands
• Transfers to the shíshálh Government District
• Transfers exempt by Order in Council

Transferees are generally required to file a property transfer tax return when registering a taxable transaction, even if that transaction is exempt from property transfer tax. In rare cases, transferees may be exempt from that requirement by a regulation.

If you are not registering an interest in property in the BC Land Title Office, you are not subject to any requirements under the Property Transfer Tax Act. For example, Nisga’a Lands are registered in the Nisga’a Land Title Office.

The information provided here is explanatory. Where there is a conflict between this information and a Provincial or Federal statute, the statute will prevail.

Treaty Lands of Modern Treaty First Nations

Modern Treaty First Nations include the Tsawwassen First Nation, the Maa-nulth First Nations and the Tla'amin First Nation.

The registration of an interest in property on treaty lands of a Modern Treaty First Nation by a citizen or member of that Modern Treaty First Nation is exempt from property transfer tax in the following situations:

• If it’s the first registration of an interest in in a particular parcel of Treaty Lands that has not been previously registered except by the Modern Treaty First Nation or its public institutions
• If the registration occurs within the period after the effective date of a Treaty as specified in the applicable Tax Treatment Agreement

To claim these exemptions, select Exemption 46 – Final/Tax Agreement, Treaty First Nations on the property transfer tax return.

Treaty Lands of a Modern Treaty First Nation that are former reserve lands

Individuals who register interests in property on treaty lands of a Modern Treaty First Nation that are former reserve lands and who qualify for the section 87 tax exemption under the Indian Act or an equivalent provision in a treaty final agreement are exempt from property transfer tax.

Note: The Tsawwassen First Nation Final Agreement, the Maa-nulth First Nations Final Agreement, the Nisga'a Final Agreement and the Tla'amin Final Agreement were amended in 2023 to reinstate or continue the section 87 tax exemption under the Indian Act for eligible individuals (see below). Prior to these amendments, the section 87 tax exemption under the Indian Act or an equivalent provision in a treaty Final Agreement was not applicable on the following Treaty Lands for the following periods of time:

• Former Reserve Lands – Tsawwassen Lands:  May 1, 2017, to March 26, 2023
• Former Reserve Lands – All Maa-nulth First Nations Lands:  May 1, 2019, to June 22, 2023

For more information about this exemption, including how to claim this exemption, contact PTTENQ@gov.bc.ca.

Reserve lands, shíshálh Lands, Westbank Lands

The registration of an interest in property in reserve land, shíshálh lands, or Westbank lands in BC’s Land Title Office by:

• An individual who qualifies for the section 87 tax exemption under the Indian Act, or an equivalent provision in a treaty final agreement
• A Band under the Indian Act, or
• A Self-Governing First Nation under federal legislation

is exempt from property transfer tax. For more information this exemption, including how to claim this exemption, contact PTTENQ@gov.bc.ca.

shíshálh Nation Government District

Transfers to shíshálh Nation Government District qualify for property transfer tax Exemption 20 – Transfer to a Municipality, Regional District, etc.

Transfers exempt by Regulation (Order in Council)

Government may exempt transfers of land from property transfer tax by Regulation, through an Order in Council (OIC).  A copy of the Exemption Regulation must be attached to the application for title registration. In rare circumstances, the Exemption Regulation may also exempt the transferee from the requirement to file a property transfer tax return.

How to file

For information on how to file and pay property transfer tax, see File and pay property transfer tax.

Resources

• Incremental Treaty Agreements
• Reconciliation and other agreements
• Property transfer tax return guide
• Exemption code list
• Calculation examples for the property transfer tax

Tax Treatment Agreements for Modern Treaty Nation Governments:

• Nisga’a Nation Taxation Agreement and Amendment Agreements (No. 1, No. 2, and No. 3)
• Tsawwassen First Nation Tax Treatment Agreement and Amendment Agreements (No. 1 and No. 2)
• Maa-nulth First Nations Tax Treatment Agreement and Amendment Agreements (No. 1 and No. 2)
• Tla’amin Nation Tax Treatment Agreement