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 when 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

You may qualify for a refund if you have all the following:

• Become a permanent resident or Canadian citizen within one year from when the property transfer was registered with the Land Title Office
• Used the home as your principal residence
• Moved into the home within 92 days from the date the property transfer was registered
• Continued to inhabit the home as your principal residence for a continuous period of at least one full year after the date you moved into that home
• 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 of the date that you moved into the home and before 18 months from the date the property transfer was registered at the Land Title Office.

Note: You must become a permanent resident or Canadian citizen within one year of the date of registration. In addition, all other requirements must be met. Foreign nationals who purchase residential property expecting that they will be able to get a refund should know that they are taking on a significant risk. No guarantee exists that their permanent residence status will be completed within 12 months of the date of registration.

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: The date on the letter of approval of a permanent residency application is not the effective start date of permanent residency status. The start date of permanent residency status is the date on the Confirmation of Permanent Residency (COPR) document or the date on the permanent residency (PR) card. 

Apply

To apply for a refund:

1. Complete, print and sign the Additional Property Transfer Tax Application for Refund (FIN 274) (PDF, 420KB)

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

   • Send them electronically using our secure online service
   • Email them to ATTENQ@gov.bc.ca