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The Underused Housing Tax Act imposes an annual tax of 1% of the value of vacant or underused residential property that is owned directly or indirectly by persons who are not Canadian citizens or permanent residents, and certain other entities, unless an exemption applies.

The British Columbia Court of Appeal upheld a decision reducing gifts to grandchildren but ruled that giving the daughter more than the son infringed testamentary autonomy.

Starting December 1, 2021, the BC Courts can accept a will that is created, signed or stored electronically.