PTT exemption evidence guide
Start with the reason the ministry gave for refusing your exemption. These are suggestions for organising records, not a complete eligibility test or an official evidence checklist.
These exemptions are under the Property Transfer Tax Act (BC). If your letter came from the Canada Revenue Agency, you want the CRA objection builder ($39).
1. First-time home buyers’ program
Read the official first-time home buyers’ requirements for the transaction date. Check the individual, property and occupancy requirements separately.
Records to consider
- The assessment or refusal, return and exemption application.
- Citizenship or permanent residence records, if relevant to the stated refusal.
- Prior ownership, residence and tax-filing records relevant to the issue.
- Purchase, registration, move-in and occupancy records.
2. Newly built home exemption
Use the official newly built home requirements. Do not apply the first-time buyer rules to this separate program.
Records to consider
- The assessment or refusal, return and exemption or refund application.
- Purchase and registration documents, construction records and occupancy permits.
- Records of prior use of the home and your move-in and occupancy dates.
- Documents addressing the particular requirement cited in the refusal.
3. Transfer of a principal residence
Read the official transfer-of-principal-residence requirements. Do not assume that living in the property is enough to qualify.
Records to consider
- The return, assessment or refusal and transfer documents.
- Records of the relationship between the people involved in the transfer.
- Dated residence records relevant to the ministry’s reason for refusal.
- Title, property size, classification and use records where relevant.
Connect each record to the issue
List what the ministry decided, the fact you dispute, and which record supports your explanation. Include only relevant records. Do not upload identity documents, tax returns, SINs or access credentials to Nyphron.
Check the official sources
Reviewed October 4, 2026. General information only; check the current instructions and your notice before filing.