不列顛哥倫比亞省上訴法院裁定，即使使用信託或代理安排，不列顛哥倫比亞省的額外財產轉讓稅 (ATT) 也適用於外國實體（不列顛哥倫比亞省 訴1084204 BC Ltd，2025 BCCA 110）。法院裁定，當外國實體代表加拿大委託人取得合法所有權時，合法所有權比實際所有權更重要。

CANADA: Use of trust cannot avoid additional transfer tax

British Columbia's additional property transfer tax (ATT) applies to foreign entities, even when using trust or agency arrangements, the province's appellate court has decided (British Columbia v 1084204 BC Ltd, 2025 BCCA 110). It ruled that legal title matters more than beneficial ownership where foreign entities acquire legal title on behalf of Canadian principals.