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

  • You were confirmed as a B.C. Provincial Nominee and paid the additional property transfer tax between August 2, 2016 and March 17, 2017 (see additional criteria below)

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

If you purchase more than one property as a foreign national and within one year you became a permanent resident of Canada or Canadian citizen, you can only claim the refund once and the refund must be claimed on your principal residence.

You must apply for a refund after the first anniversary of the date the property transfer was registered and within 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.

B.C. Provincial Nominee

You may be eligible for a full or partial refund of the additional property transfer tax that you paid between August 2, 2016 to March 17, 2017, if you:

  • Are a foreign national individual
  • Purchased or gained an interest in a residential property in the GVRD
  • Held a nomination certificate or were confirmed under the B.C. Provincial Nominee program on the date the property transfer was registered with the Land Title Office

If you purchased more than one property within that time, you can only claim a refund on your principal residence.

You must apply for a refund within 18 months from the date the property transfer was registered.

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: