Law360 Canada ( June 11, 2025, 2:02 PM EDT) -- Appeal by His Majesty the King in right of the Province of British Columbia (the “Province”) from an order exempting respondent 1084204 B.C. Ltd. (“108”) from payment of an additional transfer tax (ATT) on property under the Property Transfer Tax Act (Act). The case involved an appeal by the Province against the respondent company regarding the liability for ATT. The Deputy Minister of Finance initially determined that 108 was liable for ATT as a foreign entity and a taxable trustee. The respondent, controlled by a foreign national, purchased a property in British Columbia and declared itself as a trustee for Sui, a Canadian permanent resident, but did not declare ATT. The Deputy Minister assessed ATT, which 108 appealed, arguing it acted as an agent, not a trustee. The chambers judge initially ruled in favour of 108, stating that it held the property as an agent for a Canadian citizen, thus exempting it from ATT. The judge found that 108 acted as an agent for Sui, and even if a bare trust existed, it should be ignored for tax purposes, favouring the agency relationship. Additionally, 108 sought to raise a constitutional issue regarding the nature of the tax as indirect....