To buy or sell the shares of the company that run the business; The first is known as an asset sale; the second is a share sale. There are tax advantages to both. Asset Sales. An asset sale is where you buy the assets of a business, such as furniture, equipment, accounts receivable, inventory and leasehold improvements. An Example BC Land Transfer Tax Location Please ensure your location is correct in order to find the best rates available in your area.. When you a buy a house, condo or land in BC you are subject to land transfer tax which is due upon closing. Use Ratehub.ca’s calculator to determine your applicable land transfer tax or view BC's 2017 rates below and follow along with our sample calculation.