{
  "name": "BC Real Estate Codex — Fact Diff",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "generated_at": "2026-11-06T19:42:13.300Z",
  "fact_id": "bc.ptt.brackets",
  "fact_label": "BC Property Transfer Tax brackets",
  "from_version": 1,
  "to_version": 2,
  "transition_iso": "2018-02-21",
  "v_from": {
    "value": [
      {
        "upper": 200000,
        "rate": 0.01
      },
      {
        "upper": 2000000,
        "rate": 0.02
      },
      {
        "upper": null,
        "rate": 0.03
      }
    ],
    "effective_iso": "2016-02-17",
    "superseded_iso": "2018-02-21",
    "citations": [
      {
        "url": "https://www.bcbudget.gov.bc.ca/2016/bfp/2016_budget_and_fiscal_plan.pdf",
        "org": "BC Government",
        "title": "Budget and Fiscal Plan 2016/17 to 2018/19, Tax Measures",
        "retrieved_iso": "2026-09-24"
      },
      {
        "url": "https://www.bcbudget.gov.bc.ca/2018/bfp/2018_Budget_and_Fiscal_Plan.pdf",
        "org": "BC Government",
        "title": "Budget and Fiscal Plan 2018/19 to 2020/21, Tax Measures",
        "retrieved_iso": "2026-09-24"
      }
    ],
    "note": "Budget 2016 added a third rate of 3% on the portion above $2 million; 1% on the first $200,000 and 2% up to $2 million carried on. Budget 2018 added a further 2% on the residential portion above $3 million, for 5% in total."
  },
  "v_to": {
    "value": [
      {
        "upper": 200000,
        "rate": 0.01
      },
      {
        "upper": 2000000,
        "rate": 0.02
      },
      {
        "upper": 3000000,
        "rate": 0.03
      },
      {
        "upper": null,
        "rate": 0.05
      }
    ],
    "effective_iso": "2018-02-21",
    "superseded_iso": null,
    "citations": [
      {
        "url": "https://www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax",
        "org": "BC Government",
        "title": "Property Transfer Tax",
        "retrieved_iso": "2026-11-04"
      },
      {
        "url": "https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96378_01",
        "org": "BC Government",
        "title": "Property Transfer Tax Act, RSBC 1996, c. 378",
        "retrieved_iso": "2026-11-04"
      }
    ],
    "note": "Current value."
  },
  "value_diff": {
    "from": [
      {
        "upper": 200000,
        "rate": 0.01
      },
      {
        "upper": 2000000,
        "rate": 0.02
      },
      {
        "upper": null,
        "rate": 0.03
      }
    ],
    "to": [
      {
        "upper": 200000,
        "rate": 0.01
      },
      {
        "upper": 2000000,
        "rate": 0.02
      },
      {
        "upper": 3000000,
        "rate": 0.03
      },
      {
        "upper": null,
        "rate": 0.05
      }
    ]
  },
  "canonical_url": "https://www.bronsonjob.com/codex/changelog/bc-ptt-brackets"
}