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Non-Residents

HST General Transitional Rules has been updated to add the tax policies about the Transitional period around July 1, 2010 when the HST comes into effect.

This section is designed to assist non-residents of British Columbia in finding tax information that pertains to them:

Personal Income Tax

Property Transfer Tax - Special Rules

 Personal Income Tax

Special rules limit the non-refundable credits that may be claimed by part-year residents of Canada and non-residents of Canada.

Special rules apply to an individual who is resident in British Columbia on the last day of the taxation year and has income earned outside British Columbia or to an individual who was not resident in British Columbia on the last day of the year but has income earned in British Columbia.

These rules are consistent with the rules set out in the Federal Act.

Please visit the Special Rules page of the Personal Income Tax section of our website for details.

 Property Transfer Tax

In addition to the First Time Home Buyers' Program, there are a number of exemptions that may apply to the transfer of property, exempting all or a portion of the transfer from Property Transfer Tax.

Please visit the Property Transfer Tax section on our website for details.

 

 
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