BC Assessment
Recently, most of you received envelope from BC Assessment regarding the evaluation of “your” property. Let’s get into it.
The British Columbia Assessment Authority is a private corporation established in 1974 as a Crown corporation. Its mandate is to provide property assessment values for property owners throughout the province. This information is primarily used in the calculation of property taxes payable to the provincial government or the applicable municipality in British Columbia.
According to its annual report, BC Assessment has approximately 650 employees with total revenues to March 31, 2025 are $127.2 million and were $1.0 million (0.8%) higher than budgeted for tax levies and other revenue.
Tax levies were $119.9 million in 2024/25 and account for 94.3% of total revenues. The 2024/25 tax levy revenues include an uplift from growth in the number of new properties and other non-market changes (i.e., improvements made to existing properties). The increase from budget takes into account actual 2024 and 2025 revised roll values and appeal settlements. All other revenue sources contributed $7.2 million or 5.7% to total revenues in 2024/25. They are comprised of revenue from data access services, payments in lieu of taxes from the Federal and Provincial governments, property assessment services contracts with Indigenous Nations, investment income, other miscellaneous income, and gain on the disposal of assets.
Total operating expenses of $126.6 million were $402 thousand (0.3%) higher than budget. Approximately 67.9% of BC Assessment’s operating expenses consist of employee-related costs such as salaries, benefits, training and development. Employee expenses were $85.9 million in 2024/25, 5.0% or $4.3 million higher than budget.
Other operating expenses represent 26.5% of total expenses and include costs related to information and communications technology, office premises, corporate and office, assessment appeal, assessment notice printing and postage, and travel.
https://info.bcassessment.ca/about/Publications/2024-25%20Annual%20Report.pdf
Of course, it is relatively easy to manipulate property valuations when it is necessary to increase property tax revenue, as occurred in 2021 and 2022, when property values increased by more than 50% combined.

There is another issue with BC Assessment. If you look closely at your assessment letter, you will notice that it is addressed to your name in all capital letters. By the capitalization rules in English language there are three types of capitalized words: the first word in a sentence, the pronoun I, and proper nouns.
- Proper nouns (specific names for a particular person, place, or thing) are always capitalized in English, no matter where they fall in a sentence.
- Depending on the sentence, there are different rules for capitalization after punctuation, like quotation marks, colons, and semicolons.
If you check driver’s license, passport, bank account, utility bills, land title or any other official documents you will see that it is the same. Why is that?
The answer is simple. The Canadian system is neither a democracy nor a monarchy. It operates under commercial law, or ancient merchant law. In commerce, a corporate government, as a private entity, cannot operate or contract with living men and women, only with another corporation.
For this reason, when you were born, a Registration of Live Birth was created as a document confirming your birth. Based on that registration, a birth certificate was issued as a merchant account with your commercial name all in capital letters. Your commercial entity was created; your contract account was established with the corporate government.
All your life, you work and pay taxes, fines, and fees on behalf of your corporate {FULL CAPITAL LETTER NAME}, and you don’t even notice it. All your properties, cars, boats—everything you believe you own—is registered under this corporate name. So, do you really own them? Why do you need a building permit from the municipal government, which is another private company, if you truly own the property?
All codes, bills, acts, and statutes are rules of the corporate government, a private company, and apply only to your corporate name. However, there is one condition: as a living man or woman, you must give the government your consent to contract with you on a daily basis. Did you agree to pay property taxes? Do you agree to pay other taxes? Did you give consent to all of these bills, codes, and acts?
Yes, you do, by your tacit (silent) agreement. As per the maxim of the law: ‘He who does not deny, admits.’ It’s all about the contract.
All those bills, codes, acts, and bylaws refer to obligations of a person. That ‘person’ is your corporate name. Living men a women can exist without corporate names; corporate entities, however, cannot exist without them.
This was confirmed in the Court or Appel for Ontario in Cummings and Ontario Minor Hockey Association, 1979 CanLII 1984 {ON CA} where court declared: The only legal person known to our law is the corporation — the body corporate.
Just remind you that the British North America Act 1867, was repealed/ made null and void by Queen Victoria via the Statute Law Revision Act 1893 and Constitution Act 1982 was never in effect, due to condition in the Proclamation of the Constitution Act 1982.
That the Law Merchant/Lex Mercatoria, is the law the government of British Columbia uses as private corporation operating as the PROVINCE OF BRITISH COLUMBIA, registered with central index key {ID number}: 0000836136, business address Ministry of finance, 620 Superior Street, Victoria and government of Canada operating as private company registered as FOREIGN GOVERNMENT on the Securities and Exchange Commission {SEC} under company name CANADA, with central index key {ID number}: 0000230098, business address is address of the Canadian Embassy, 501 Pennsylvania Ave, NW, city of Washington, juridical state of District of Columbia, rely upon to contract with the ens legis Merchant accounts.
There is much more to explain, but this is just the beginning. Now that you understand how it works, it’s time to educate yourself and learn how to operate in commerce properly.
DB
