Small Business and Revenue - Property Transfer Tax

Forms and Guides, Publications, and Legislation - Bulletins and Notices

The following bulletins either replace or supersede all bulletins issued or revised prior to January 2000 by the Property Transfer Tax Office.

These bulletins are provided as an aid to understanding the legislation. If there is any conflict in the wording between these bulletins and the legislation, the legislation will prevail.

If you wish to subscribe to a particular bulletin please open it and click on the "Subscribe" button at the bottom of the first page or click here for more information about subscriptions in general.

Bulletin Number	Title	Date Issued or Last Revised
Property Transfer Tax Bulletins
PTT 001	Property Transfer Tax Generally	July 2008
PTT 003	Exemptions Generally	June 2006
PTT 004	First Time Home Buyers' Program	February 2008
PTT 005	Exemptions for the Transfer of a Principal Residence	January 2007
PTT 006	Exemptions for Transfers in the Course of Subdivision	January 2000
PTT 007	Exemptions for the Transfer of a Recreational Residence	February 2006
PTT 008	Exemptions for Transferring a Family Farm	September 2005
PTT 009	Exemptions for Transfers to and from a Family Farm Corporation	February 2006
PTT 010	Exemption for Transfers to and from Trust Companies or the Public Trustee	January 2000
PTT 011	Exemption for Transfers Correcting Conveyancing Errors	January 2000
PTT 012	Exemption for Transfers in Respect of an Amalgamation	February 2006
PTT 013	Exemption for Transfers of Land Subject to a Conservation Covenant	January 2000
PTT 014	Application of the Act to Multiple Transactions in Respect of the Same Land	January 2000
PTT 015	Application of the Act to Multiple Leases in Respect of the Same Land	January 2000
PTT 016	Application of the Act to Municipal Tax Sales	January 2000
PTT 017	Application of the Act to Status Indians and Indian Bands	January 2000
PTT 018	Application of the Act to Sales of Crown Land	May 2006
PTT 019	Fair Market Value of Land Subject to a Trust Agreement	January 2000
PTT 020	Fair Market Value of Land with Industrial Improvements	January 2000
PTT 021	Advance Tax Rulings	January 2000
PTT 023	Customized Property Transfer Tax Returns	January 2000
PTT 024	Pre-sold Strata Units	October 2004
PTT 025	Registered Charities Exemptions	February 2005
PTT 026	Exemptions to Minors for Transfers to and from the Public Guardian and Trustee	September 2005
PTT 027	Improvements Straddling More Than One Parcel of Land	May 2007
PTT 028	Waiving the Assessment Period	May 2007
General Bulletins that apply to Property Transfer Tax
Budget Bulletin	Changes to Legislation Administered by the Ministry of Small Business and Revenue	February 2008
GEN 011	Collecting Unpaid Taxes	February 2005
Property Transfer Tax Notices and Information Sheets
On occasion, we issue notices to a specific group or industry sector advising of a change to how tax applies or clarifying an existing tax application. These notices add to the information contained in the above bulletins.
Title		Issue Date
Leases and Property Transfer Tax Information Sheet		April 2006

Brochures || Bulletins and Notices