In BC, the property transfer tax is paid by the person/company that the property is transferred to; In other words, the Buyer pays the PTT. A common question people ask is why the seller doesn't contribute to the transfer tax. The answer is that they do....the seller paid the transfer tax when they originally bought the property. The confusion comes from internet articles based in the United States. In the US, depending on the state, sometimes the seller pays and sometimes the buyer pays; Fortunately it is much simpler in BC - the new owner pays the PTT.