FROM: Property Transfer Tax, Property Taxation Branch
Ministry of Small Business and Revenue
RE: Property Transfer Tax on Errors in Conveyance - Exemption Code 35
Property Transfer Tax Act (the Act) Section 14(4)(t)

While reviewing tax returns where exemption code 35 is claimed our office has found that some lawyers and notaries have not requested an Administrator's Certificate of Exemption in advance of filing what they deem to be a correcting transfer, as required under the Property Transfer Tax Act (the Act)i. We are therefore contacting lawyers and notaries with this general letter in an effort to inform them of the process that should be followed with respect to conveyancing error matters.

If you think a conveyancing error has occurred, we ask that you not make a correcting transfer claiming exemption code 35 and not use any other exemption for conveyancing errors unless otherwise instructed, but instead send us a request for an Administrator's Certificate of Exemption.

For our office to consider this exemption, the following must generally be provided:

  • Detailed letter explaining what should have occurred and what actually did occur
  • Contract of Purchase and Sale, if applicable - signed and including all addendums
  • Strata or subdivision plan, if applicable
  • Any relevant documentation that would demonstrate the error has occurred

Currently the contact person for conveyancing errors is Leanne Yates at phone number 250 387-3641. The requests for exemption may be mailed or faxed to Leanne at the address or fax numbers listed below.

Once received, our office will log the requests and review them in priority order according to when they are received and the nature or complexity of the error. We endeavour to complete them as promptly as possible however please be prepared for it to sometimes take up to three or four weeks.

Once your request for an Administrator's Certificate of Exemption is approved, a signed certificate will be sent to you granting authorization to file the correcting transfer without having to remit further property transfer tax. A cover letter will accompany it with instructions on how to complete a special property transfer tax return whether it be a manual one or electronic.

Bulletin PTT 011, the legislation, regulations and other information can be found on our website at
http://www.sbr.gov.bc.ca/rpt/ptt/ptt.htm.




Ministry of
Small Business
and Revenue 		Property Transfer Tax Office
Property Taxation Branch
Revenue Programs Division		 Mailing Address
PO Box 9427 Stn Prov Govt
Victoria BC V8W 9V1		 Telephone: 250 387-0604
Facsimile: 250-953-3094
Website: www.sbr.gov.bc.ca/rpt/ptt/ptt.htm