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| B.C. Reg. 44/2022 O.C. 90/2022 | Deposited February 22, 2022 effective August 1, 2021 |
1 (1) In this regulation, "Act" means the Property Transfer Tax Act.
(2) Words and expressions used in this regulation in relation to a specific treaty first nation and defined in the final agreement of the treaty first nation have the same meaning as in that final agreement.
(3) Words and expressions used in this regulation in relation to the Nisg̱a'a Nation and defined in the Nisg̱a'a Final Agreement have the same meaning as in the Nisg̱a'a Final Agreement.
2 (1) Subject to subsection (2), a transfer of lands described in column 2 of the Schedule to a transferee set out opposite in column 1 of the Schedule is exempt from tax payable under the Act.
(2) Subsection (1) does not apply if
(a) the applicable final agreement provides a date by which or a period within which the transferee must become the registered owner of the land described in column 2 in order for the land to be added to the treaty lands and the transfer of the land does not occur by that date or within that period, or
(b) the applicable final agreement provides a date by which or a period within which the transferee must notify British Columbia that it wishes to purchase the land described in column 2 of the Schedule and notice is not given by that date or within that period.
| Item | Column 1 Transferee | Column 2 Lands |
| 1 | Huu-ay-aht First Nations A Maa-nulth First Nation Public Institution of Huu-ay-aht First Nations | The lands identified for illustrative purposes as "Subject Lands" and set out in Appendix F-3, Part 1, Plans 1 to 3 of the Maa-nulth First Nations Final Agreement |
| 2 | The Nisg̱a'a Nation A Nisg̱a'a Village | The lands within the boundaries set out in Appendix B-2 of the Nisg̱a'a Final Agreement The lands subject to a woodlot licence or an agricultural lease within the boundaries of Nisg̱a'a Lands and set out in Appendix B-3 of the Nisg̱a'a Final Agreement |
| 3 | The Tla'amin Nation A Tla'amin Public Institution | The lands identified as "Potential Addition" and set out in Appendix I, Part 1, Maps 1 to 4 of the Tla'amin Final Agreement The lands identified as "Potential Addition" and set out in Appendix I, Part 2, Maps 1 to 4 of the Tla'amin Final Agreement |
| 4 | Toquaht Nation A Maa-nulth First Nation Public Institution of Toquaht Nation | The lands identified for illustrative purposes as "Subject Lands" and set out in Appendix F-3, Part 2, Plan 1 of the Maa-nulth First Nations Final Agreement |
| 5 | Tsawwassen First Nation | The lands defined as "Specified Lands" in the Tsawwassen First Nation Final Agreement |
| 6 | Uchucklesaht Tribe A Maa-nulth First Nation Public Institution of Uchucklesaht Tribe | The lands identified for illustrative purposes as "Subject Lands" and set out in Appendix F-3, Part 3, Plan 1 of the Maa-nulth First Nations Final Agreement |
| 7 | Ucluelet First Nation A Maa-nulth First Nation Public Institution of Ucluelet First Nation | The lands identified for illustrative purposes as "Subject Lands" and set out in Appendix F-3, Part 4, Plan 1 of the Maa-nulth First Nations Final Agreement The lands identified for illustrative purposes as "Subject Lands" and set out in Appendix F-4, Part 1, Plan 1 of the Maa-nulth First Nations Final Agreement |
[Provisions relevant to the enactment of this regulation: Property Transfer Tax Act, R.S.B.C. 1996, c. 378, s. 37 (2) and (3).]
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