s. 1
— Exemption
A transfer of land to a person is exempt from property transfer tax if
s. 1(a)
the land is held by the person for a congregation, religious organization or religious society under the Trustee (Church Property) Act, the Lutheran Student Foundation of British Columbia Act, The United Church of Canada Act, or An Act respecting the President of the Lethbridge Stake of the Church of Jesus Christ of Latter-day Saints (Canada),
s. 1(b)
the congregation, religious organization or religious society is a registered charity as defined in section 248 (1) of the Income Tax Act (Canada), and
s. 1(c)
the land will be used for a charitable purpose.