Do I Have to Pay Property Transfer Tax When a House Passes on Death in British Columbia?

This answer covers the law of British Columbia.

Sometimes, but not always. Property transfer tax in British Columbia depends on who receives the home and how it passes, and several exemptions may apply on a death. A transfer from the deceased's name to the personal representative, where the property is part of the estate, is exempt.

A later transfer of a principal residence from the estate's trustee to a related beneficiary is exempt if the transferor is registered as trustee, the home was the deceased's principal residence immediately before death (or the beneficiary's for at least six continuous months before the death), and the beneficiary is a Canadian citizen or permanent resident. That exemption may not be a full exemption if the property exceeds 0.5 hectares or is not residential. A survivor of a joint tenancy is exempt on the death of a joint tenant, but this does not cover the additional property transfer tax.

A beneficiary who does not fit an exemption, such as one who is not a Canadian citizen or permanent resident, may have tax to pay.