Fully quantified transaction register, valuation analysis and public-funding review
102 canonical transfers • $1,460,848,830 selected portfolio value
Final production report • 2 August 2026
Public-source research. Estimated values are analytical ranges, not appraisals or proof of expenditure.
Executive findings
This report assigns a finite Canadian-dollar value to all 102 unique canonical transfers. The selected portfolio value is $1,460,848,830, within a screening range of $1,116,249,116–$2,061,212,067.
The portfolio total measures the estimated economic value of transferred property or acquisition packages. It is not a finding that taxpayers paid the entire amount. Proven acquisition-specific public expenditure is separately measured at $83.539 million: $57.669 million provincial and $25.870 million federal. A separate analytical scenario assigns unresolved funding to B.C.; that scenario is deliberately labelled as a presumption, not evidence of expenditure or wrongdoing.
Why exact numbers were sometimes unavailable
Public announcements often omit purchase price; audited statements may combine multiple assets or capitalize closing costs; Crown and treaty transfers may be non-cash; share purchases can include debt and businesses; agreements may be unpublished; and registered consideration, title instruments, appraisals and corporate filings can require paid access. Each estimated record therefore states the precise missing evidence, valuation formula, date, tier and confidence.
Portfolio at a glance
Exact versus estimated recordsCombined economic-value range
Largest selected values
Top ten selected values; package and non-cash values remain included where the canonical transfer is broader than land alone.
Methodology and evidence scale
Values are nominal CAD at the stated valuation date. The chosen value equals the disclosed amount for exact rows and the midpoint for estimated rows. Ranges are additive for portfolio screening but are not substitutes for legal consideration or professional appraisal.
Tier
Evidence basis
How used
estimated
Executed agreement, registered consideration or authoritative seller disclosure
Exact where unqualified
estimated
Audited transaction amount or acquisition-specific official expenditure
Exact, floor, or package value depending on wording
estimated–estimated
Assessment, funding cap, debt, proposal or strong secondary evidence
Bounded range; limitations stated
estimated–estimated
Comparable land rates, accounting proxy or property-specific model
Screening estimate
estimated
Forced broad range where key attributes remain unavailable
Very-low-confidence screening only
Controls
One canonical row per transfer; 102 rows and 102 unique IDs.
Low ≤ midpoint/chosen ≤ high for every row.
Deposits, debt, component allocations, shared grants, later support and appraisals are not added to containing transaction values.
Joint transfers and exchanges are counted once. The U.S. transaction uses the documented reporting FX assumption.
Every estimated row identifies why exact consideration was unavailable and lists its source record.
Evidence profile
Evidence classification: 36 verified/exact records and 66 estimated, proxy, floor or non-cash records. Confidence labels indicate how complete the public evidence is.
Funding attribution and interpretation
Category
Amount
Treatment
B.C. provincial acquisition-specific expenditure
$57,669,000
Proven transaction-linked expenditure
Federal acquisition-specific expenditure
$25,870,000
Proven transaction-linked expenditure
Municipal/other public acquisition-specific expenditure
$0
No qualifying quantified amount established
Total proven public expenditure
$83,539,000
Evidence finding
User-directed B.C. attribution scenario
$1.116B–$2.061B
Unresolved portfolio value presumed B.C.-funded unless contrary evidence exists; not proof
Funding may pass through settlements, grants, loans, Crown entities, accommodation arrangements, controlled companies, debt repayment, Nation revenue or private financing. The transaction sheets preserve those paths separately. A public vendor receipt is not automatically buyer-side taxpayer support; a loan is not expenditure merely because a public entity participated; and a broad settlement is not allocated to a transfer without transaction-specific evidence.
Known non-land support kept separate
For example, the $16 million SXFN/BC Cattle Company acquisition is counted once. Separate provincial support of up to $2.25 million for livestock/equipment, $750,000 for first-year operations and $600,000 for additional assets is disclosed but not added to land/acquisition consideration. This treatment prevents support packages from inflating the transfer total.
Complete quantified register — rows 1–10
#
Transfer / parties
Low
Selected
High
Tier / confidence
Valuation basis
1
bc-isc-0544-2020-ranch-and-land Prophet River First Nation / unnamed government business entities
Audit/transaction disclosure, 2022-06-09; estimated; high confidence.
4
bc-0628-2024-macinux-six-private-parcels Kwiakah
$1,470,000
$1,630,000
$1,800,000
estimated low
FY2024–25 Land addition $1,633,531 used as estimated proxy; ±10%, valuation date 2025-03-31; screening-only. It may include other land/capitalized costs.
5
bc-0578-2025-lightning-rock-return Semá:th First Nation / Sumas First Nation
$900,000
$1,350,000
$1,800,000
estimated low
estimated land proxy at 2025-03-31: 36 ha × $25k/$37.5k/$50k per ha; screening-only, low. No improvements identified; steep/sacred conservation land and exact parcel attributes unresolved.
6
bc-0697-2016-glimpse-lake-exchange Upper Nicola Band
$160,000
$320,000
$640,000
estimated low
estimated rural/recreational land proxy at 2016-06-16: 16 ha × $10k/$20k/$40k per ha; screening-only, low. Equal area does not prove equal market value; rights-of-way, access and improvements unresolved.
7
bc-0604-2021-land-purchase ʔakisq̓nuk First Nation
$400,000
$400,000
$400,000
estimated medium
Audit acquisition amount, after 2021-03-31; estimated; medium confidence (property unidentified).
8
bc-0604-2024-invermere-625-4th-st ʔakisq̓nuk First Nation / AFN Enterprises LP
$3,225,000
$3,225,000
$3,225,000
estimated high
Registered/authoritative purchase consideration, 2024-04-11; estimated; high confidence.
9
bc-0604-2024-windermere-housing-land ʔakisq̓nuk First Nation / AFN Enterprises LP / Heritage Heights Development Inc.
$2,800,000
$3,600,000
$4,600,000
estimated low
estimated control-acquisition proxy at 2024-05: 11.55 acres × $240k/$312k/$398k per acre; screening-only, low. Corporate liabilities, servicing, improvements and share-vs-asset consideration unresolved.
$775k advance/acquisition evidence is a confirmed floor; estimated range at 2020-03-31, low–medium. Candidate title is 77.81 acres versus 40 acres reported, so no per-acre precision is defensible.
estimated industrial facility proxy at 2024-10-08; screening-only, low. 13.936 acres plus commercial improvements; bounded at roughly $180k/$251k/$359k per acre inclusive. Building condition and floor area unresolved.
12
bc-0606-2022-70-acre-crown-land yaqan nukiy / Lower Kootenay Band
$770,000
$770,000
$770,000
estimated high
Authoritative Crown disposition consideration, 2022; estimated; high confidence.
13
bc-0606-2022-armstrong-property yaqan nukiy / Lower Kootenay Band / Lower Kootenay Development Corporation
$4,650,597
$4,650,597
$4,650,597
estimated high
Audited acquisition cost, FY2022–23; estimated; high confidence.
14
bc-0606-2024-rykerts-property yaqan nukiy / Lower Kootenay Band / Lower Kootenay Development Limited Partnership
$1,325,000
$1,325,000
$1,325,000
estimated high
Negotiated final sale price, January–April 2024; estimated; high confidence. $25k deposit is included.
15
bc-0654-2024-7245-puckle-road SȾÁUTW̱ / Tsawout First Nation
$5,040,000
$5,600,000
$6,160,000
estimated medium-low
Secondary report gives $5.6m; ±10% estimated verification band at May–June 2024, low–medium. 99.17 acres; exact closing statement/title price unavailable.
16
bc-0538-2021-shearwater-resort-marina Heiltsuk
$12,700,000
$12,700,000
$12,700,000
estimated high
Authoritative acquisition disclosure, 2021-06-30/07-01; estimated; high confidence. Includes land, resort, marina and associated businesses; allocation unknown.
17
bc-0546-2025-former-macro-building Halfway River First Nation / Halfway River Group
$2,000,000
$3,000,000
$4,500,000
estimated low
estimated Fort St. John commercial-building proxy at 2025-06-01; screening-only, low. Address, parcel, floor area, condition and whether business assets were included remain unresolved.
18
bc-0551-2020-sechelt-sustainable-community shíshálh Nation / Tsain-ko Run of River LP
$15,000,000
$15,000,000
$15,000,000
estimated high
Court-ordered sale price, 2020-01-23; estimated; high confidence.
FY2023–24 Land addition $5,455,537 as estimated proxy ±10%, valuation date 2024-03-31; screening-only, low. It may include other land or capitalized costs.
Nation-accounted value $384k, FY2018–19, used as estimated proxy ±10%; screening-only, low. Property and accounting basis unknown.
22
bc-0560-2016-unidentified-land-addition Kwikwetlem First Nation
$225,000
$250,000
$275,000
estimated very low
Accounting addition $250k, FY2015–16, estimated ±10%; screening-only, very low because property and transaction form are unknown.
23
bc-0560-2019-unidentified-land-addition Kwikwetlem First Nation
$1,085,000
$1,205,000
$1,326,000
estimated very low
Accounting addition $1.205m, FY2018–19, estimated ±10%; screening-only, very low.
24
bc-0565-2020-msa-hospital-lands Màthexwi Tribe / Matsqui First Nation
$20,420,000
$21,441,000
$22,462,000
estimated high
CAD 20.420m confirmed floor + finite 0% / 5% / 10% allowance for top-up and closing costs
25
bc-0571-2015-joint-lands-purchase Skowkale First Nation / Sq'ewqéyl and two unidentified First Nations
$4,479,000
$4,479,000
$4,479,000
estimated high
Audited purchase price/acquisition funding, FY2015–16; estimated; high confidence.
26
bc-0572-2019-unidentified-land Soowahlie First Nation
$2,430,000
$2,700,000
$2,970,000
estimated low
Audited acquisition cost $2.7m, FY2018–19, estimated ±10%; low because asset identity and capitalized costs are unknown.
27
bc-0577-2019-brunswick-point-farmland Tsawwassen First Nation
$8,800,000
$12,700,000
$17,600,000
estimated low
estimated agricultural comparable-rate estimate at 2019-11-01: 196 acres × $45k/$65k/$90k per acre; screening-only, low. Development restrictions, soil, buildings and rights-of-refusal terms materially affect value.
28
bc-0579-2015-131-acre-farm-acquisition Leq’á:mel First Nation
$1,310,000
$2,620,000
$4,590,000
estimated very low
estimated Fraser Valley/nearby farm proxy at July 2015: 131 acres × $10k/$20k/$35k per acre; screening-only, very low because location, tenure and improvements are unidentified.
29
bc-0580-2023-lot-124 Kwaw’Kwaw’Apilt First Nation
$2,000,000
$3,100,000
$4,200,000
estimated high
Purchase-linked obligation is estimated floor; midpoint/high bounded below the $6.193m aggregate Land addition because that schedule may contain other assets, FY2022–23; screening-only beyond floor.
30
bc-0583-2021-four-parcel-land-purchase Chowéthel First Nation / Chawathil First Nation
$5,200,000
$5,200,000
$5,200,000
estimated high
Audited cash purchase, completed by 2022-12-20; estimated; high confidence.
Complete quantified register — rows 31–40
#
Transfer / parties
Low
Selected
High
Tier / confidence
Valuation basis
31
bc-0584-2024-two-property-purchase-agreement Cheam First Nation
bc-0590-2016-riverview-elementary-acquisition Xwísten / Bridge River Indian Band / Bridge River Development Corporation
$300,000
$550,000
$900,000
estimated low
estimated former rural-school proxy at 2016: four acres plus obsolete institutional building; screening-only, low. Formula is bounded whole-property comparable proxy, as floor area/condition/remediation are unknown.
33
bc-0598-2025-green-point-palmer-lake sməlqmíx / Lower Similkameen Indian Band
$640,845
$968,085
$1,499,850
estimated low
estimated Okanogan County conservation/ranch-land proxy at 2025-07-22: 157 acres × US$3k/US$4.5k/US$7k per acre; screening-only, low. Water, improvements, access and conservation restrictions unresolved.; US$ × 1.3635 CAD/US$
34
bc-0601-2023-bridge-hill-return-addition Westbank First Nation
$440,000
$660,000
$880,000
estimated very low
estimated West Kelowna undeveloped-land proxy at 2023-03: 2.94 acres × $150k/$225k/$300k per acre; screening-only, very low. Reserve context, access, zoning and 2005 agreement terms make ordinary fee-simple comparables weak.
35
bc-0607-2022-fort-babine-lodge-parcel Lake Babine Nation / Nedut'een Development Corporation
bc-0667-2020-redford-building Uchucklesaht Tribe Government
$800,000
$1,600,000
$3,200,000
estimated very low
land 0.2m/0.4m/0.8m + depreciated building 0.6m/1.2m/2.4m
63
bc-0668-2025-land-purchase Yuułuʔiłʔatḥ Government / Ucluelet First Nation
$5,450,000
$5,450,000
$5,450,000
estimated high
Audited/released aggregate consideration, 2025; estimated; high confidence
64
bc-0669-2023-teachers-apartments-wallace Old Massett Village Council
$500,000
$500,000
$500,000
estimated high
Audited consideration, 2023; estimated; high confidence
65
bc-0669-2023-widgeon-fourplex Old Massett Village Council
$400,000
$750,000
$1,200,000
estimated low
estimated screening proxy at July 2023: one fourplex, bounded by the same purchaser's $500,000 Wallace apartment acquisition and the later $409,936 three-property package; low
66
bc-0669-2024-three-properties Old Massett Village Council
$409,936
$409,936
$409,936
estimated high
Audited transaction-specific disclosure, FY2024–25; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Identify the ranch and separately described land, including civic/legal descriptions, PIDs, sellers and exact closing/registration dates.; Identify the acquiring government business entities and registered titleholders.; Determine whether $5,415,000 is total consideration and identify any public acquisition funding separately.; Test overlap with the fiscal 2016–17 and 2017–18 accounting Land additions only if direct evidence emerges; their timing currently differs.
Executed purchase amount disclosed in audit, 2022-06-01; estimated; high confidence.
Executed purchase amount disclosed in audit, 2022-06-01; estimated; high confidence.
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Identify the PID/legal description beyond District Lot 1804, Range 1, registered lessor/lessee, lease instrument and term, and the source of the Nation's $150,000 payment.
Audit/transaction disclosure, 2022-06-09; estimated; high confidence.
Audit/transaction disclosure, 2022-06-09; estimated; high confidence.
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Identify both parcels, PIDs/legal descriptions, vendors, title instruments and registered owner, allocation of the $560,000, and the source of the Nation's payment. Determine whether either parcel overlaps the 2020 Echo Bay marina/lodge acquisition without merging records absent direct evidence.
FY2024–25 Land addition $1,633,531 used as estimated proxy; ±10%, valuation date 2025-03-31; screening-only. It may include other land/capitalized costs.
FY2024–25 Land addition $1,633,531 used as estimated proxy; ±10%, valuation date 2025-03-31; screening-only. It may include other land/capitalized costs.
Why an exact number was unavailable / remaining gaps
Identify all six legal descriptions/PIDs, vendors, exact closing and registration dates, LTSA instruments and registered titleholder(s).; Establish Kwiakah's ownership/control or beneficial interest if a conservation partner holds title.; Obtain the purchase agreement or partner funding records and separate total consideration, public expenditure and private/philanthropic contributions.; Confirm whether the $1,633,531 accounting Land addition is wholly attributable to these six parcels and identify any capitalized related costs.
estimated land proxy at 2025-03-31: 36 ha × $25k/$37.5k/$50k per ha; screening-only, low. No improvements identified; steep/sacred conservation land and exact parcel attributes unresolved.
estimated land proxy at 2025-03-31: 36 ha × $25k/$37.5k/$50k per ha; screening-only, low. No improvements identified; steep/sacred conservation land and exact parcel attributes unresolved.
Why an exact number was unavailable / remaining gaps
Identify the private seller, legal descriptions and B.C.'s 2024 private purchase instrument/title.; Establish B.C.'s exact 2024 purchase expenditure and any consideration attached to the 2025 return.; Obtain the executed reconciliation agreement if public.
Funding path
B.C.
Confirmed B.C. in-kind/public path; dollar amount unproven
estimated rural/recreational land proxy at 2016-06-16: 16 ha × $10k/$20k/$40k per ha; screening-only, low. Equal area does not prove equal market value; rights-of-way, access and improvements unresolved.
estimated rural/recreational land proxy at 2016-06-16: 16 ha × $10k/$20k/$40k per ha; screening-only, low. Equal area does not prove equal market value; rights-of-way, access and improvements unresolved.
Why an exact number was unavailable / remaining gaps
Open the federal reserve-addition order/survey and provincial right-of-way disposition; identify legal descriptions, instruments and exact effective/registration dates.
Funding path
B.C.
Confirmed B.C. in-kind/public path; dollar amount unproven
Federal/other public
$0
Private/Nation/debt
$0
Unresolved share
$0.16m / $0.32m / $0.64m equivalent value each side
B.C. presumption scenario
$0.16m / $0.32m / $0.64m equivalent value each side
Audit acquisition amount, after 2021-03-31; estimated; medium confidence (property unidentified).
Audit acquisition amount, after 2021-03-31; estimated; medium confidence (property unidentified).
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Identify the legal parcel/civic address and vendor.; Trace the $400,000 funding source and determine whether any public contribution funded the purchase.; Revisit the 2021–22 accounting addition only if a fixed-asset schedule, parcel/title record, purchase agreement, vendor record, or acquisition-specific funding source supplies a direct reconciliation; do not infer that the full $418,798 aggregate Land and Buildings addition is the land price.
Registered/authoritative purchase consideration, 2024-04-11; estimated; high confidence.
Registered/authoritative purchase consideration, 2024-04-11; estimated; high confidence.
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Obtain an LTSA historical title to establish registered owner and transfer instrument number; consideration/date are now independently confirmed by BC Assessment.; Determine the acquisition financing and whether any federal, provincial, municipal, settlement, or other public funds were used.
ʔakisq̓nuk First Nation / AFN Enterprises LP / Heritage Heights Development Inc.
Estimated • low
Low$2,800,000
Selected$3,600,000
High$4,600,000
Valuation date2024-05
Method and basis
estimated control-acquisition proxy at 2024-05: 11.55 acres × $240k/$312k/$398k per acre; screening-only, low. Corporate liabilities, servicing, improvements and share-vs-asset consideration unresolved.
estimated control-acquisition proxy at 2024-05: 11.55 acres × $240k/$312k/$398k per acre; screening-only, low. Corporate liabilities, servicing, improvements and share-vs-asset consideration unresolved.
Why an exact number was unavailable / remaining gaps
Obtain historical titles for the seven PIDs, prioritizing PID 015-960-510 and its unexplained June 10, 2025 event, to determine registered ownership history and establish the instrument parties/type.; Identify the former shareholders/vendor of Heritage Heights Development Inc.; Verify the corporate acquisition price through corporate, vendor, audited-financial, listing or transaction records.; Determine whether any public or settlement funds financed the acquisition.; Identify the approximately $95,000 pre-development grantor and program. The FYE 2024 provincial $100,000 economic-development payment is a candidate requiring program-level proof, not a match; keep all post-acquisition support separate from purchase consideration.
$775k advance/acquisition evidence is a confirmed floor; estimated range at 2020-03-31, low–medium. Candidate title is 77.81 acres versus 40 acres reported, so no per-acre precision is defensible.
$775k advance/acquisition evidence is a confirmed floor; estimated range at 2020-03-31, low–medium. Candidate title is 77.81 acres versus 40 acres reported, so no per-acre precision is defensible.
Why an exact number was unavailable / remaining gaps
Confirm or reject PID 016-360-931 through the 2018–2020 historical title/instrument chain; determine whether the conveyance was the full 77.8-acre title or an approximately forty-acre component.; Confirm the vendor (strong Pighin-family lead) and registration date.; Determine the complete purchase price and whether the $775,000 advance equalled the price.; Trace the source of the Nation's advance and any acquisition-specific public funding.
Yaq̓it ʔa·knuqⱡi’it / Ka·kin Group Ltd. / Ka·kin Limited Partnership
Estimated • low
Low$2,500,000
Selected$3,500,000
High$5,000,000
Valuation date2024-10-08
Method and basis
estimated industrial facility proxy at 2024-10-08; screening-only, low. 13.936 acres plus commercial improvements; bounded at roughly $180k/$251k/$359k per acre inclusive. Building condition and floor area unresolved.
estimated industrial facility proxy at 2024-10-08; screening-only, low. 13.936 acres plus commercial improvements; bounded at roughly $180k/$251k/$359k per acre inclusive. Building condition and floor area unresolved.
Why an exact number was unavailable / remaining gaps
The public record does not disclose registered consideration, complete parcel attributes, or a closing statement.
Authoritative Crown disposition consideration, 2022; estimated; high confidence.
Authoritative Crown disposition consideration, 2022; estimated; high confidence.
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. The public record does not disclose registered consideration, complete parcel attributes, or a closing statement.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
Public vendor receipt/path only; no buyer subsidy proven
yaqan nukiy / Lower Kootenay Band / Lower Kootenay Development Corporation
Exact • high
Low$4,650,597
Selected$4,650,597
High$4,650,597
Valuation dateFY2022–23
Method and basis
Audited acquisition cost, FY2022–23; estimated; high confidence.
Audited acquisition cost, FY2022–23; estimated; high confidence.
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. The public record does not disclose registered consideration, complete parcel attributes, or a closing statement.
yaqan nukiy / Lower Kootenay Band / Lower Kootenay Development Limited Partnership
Exact • high
Low$1,325,000
Selected$1,325,000
High$1,325,000
Valuation date2024
Method and basis
Negotiated final sale price, January–April 2024; estimated; high confidence. $25k deposit is included.
Negotiated final sale price, January–April 2024; estimated; high confidence. $25k deposit is included.
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. The public record does not disclose registered consideration, complete parcel attributes, or a closing statement.
Secondary report gives $5.6m; ±10% estimated verification band at May–June 2024, low–medium. 99.17 acres; exact closing statement/title price unavailable.
Secondary report gives $5.6m; ±10% estimated verification band at May–June 2024, low–medium. 99.17 acres; exact closing statement/title price unavailable.
Why an exact number was unavailable / remaining gaps
Identify the private seller, legal description, PID, LTSA instrument, exact closing/registration date and registered titleholder.; Verify the role and control of Tsawout Land Trust Society through authoritative corporate/entity and title records.; Confirm total consideration, financing and any public funding from the conveyance, agreement, audited statements or another authoritative source.; Do not upgrade the reported $5.6 million to confirmed consideration or public expenditure without underlying evidence.
Authoritative acquisition disclosure, 2021-06-30/07-01; estimated; high confidence. Includes land, resort, marina and associated businesses; allocation unknown.
Authoritative acquisition disclosure, 2021-06-30/07-01; estimated; high confidence. Includes land, resort, marina and associated businesses; allocation unknown.
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Obtain title/instrument or corporate asset schedules identifying the legal description/PID, registered transferor and titleholder, registration date and whether title remained with the acquired corporation. Obtain closing evidence allocating the package price and proving actual public disbursements. Do not substitute the share premium or broader reconciliation envelopes for land consideration or confirmed public expenditure.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
Payment to vendor confirmed; ultimate buyer cash/debt source unresolved
estimated Fort St. John commercial-building proxy at 2025-06-01; screening-only, low. Address, parcel, floor area, condition and whether business assets were included remain unresolved.
estimated Fort St. John commercial-building proxy at 2025-06-01; screening-only, low. Address, parcel, floor area, condition and whether business assets were included remain unresolved.
Why an exact number was unavailable / remaining gaps
Confirm whether 6807 100th Avenue is the acquired former Macro Building, and identify the legal description/PID, seller, titleholder, closing/registration date and LTSA instrument.; Obtain authoritative consideration, financing and any acquisition-specific public contribution.; Do not treat the fiscal 2023–24 $29,000 Land addition as this transaction: it predates the June 2025 announcement and has no parcel-level linkage.
Court-ordered sale price, 2020-01-23; estimated; high confidence.
Court-ordered sale price, 2020-01-23; estimated; high confidence.
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Identify the seller/transferor, legal descriptions, PIDs, LTSA instrument,
registered titleholder and exact closing/registration date.; Determine acquisition financing and any federal, provincial, municipal,
settlement or other public contribution.; Determine whether the separate 80-hectare residential-land process later
produced a conveyance; do not count the contemplated transfer without an
underlying instrument or completion source.
FY2023–24 Land addition $5,455,537 as estimated proxy ±10%, valuation date 2024-03-31; screening-only, low. It may include other land or capitalized costs.
FY2023–24 Land addition $5,455,537 as estimated proxy ±10%, valuation date 2024-03-31; screening-only, low. It may include other land or capitalized costs.
Why an exact number was unavailable / remaining gaps
Identify the legal parcels/PIDs, area, LTSA instrument, registered titleholder
and exact closing/registration date.; Identify total consideration, financing and any public contribution.; Resolve whether the fiscal 2023–24 $5,455,537 accounting Land addition is the
Mosaic property; do not use it as transaction consideration without direct
authoritative allocation.
128 acres × CAD 47k / 94k / 188k per acre equivalent; cash price is zero/undisclosed but economic-cost proxy is finite
estimated industrial/brownfield carrying-liability proxy at 2025-03-14; screening-only, very low. Formula: 128 acres × $47k/$94k/$188k per acre equivalent. Agreement transfers land with unquantified carrying/remediation obligations; exact net value could be lower or negative.
Why an exact number was unavailable / remaining gaps
Obtain parcel legal descriptions, PIDs, registered title entities and each phased transfer date.; Obtain the executed asset purchase agreement or authoritative disclosure of any cash consideration.; Reconcile the preliminary sixteen-parcel/120-acre description with the completed “over 128 acres” description.; Identify and quantify the environmental due-diligence grant without conflating it with purchase consideration.
Nation-accounted value $384k, FY2018–19, used as estimated proxy ±10%; screening-only, low. Property and accounting basis unknown.
Nation-accounted value $384k, FY2018–19, used as estimated proxy ±10%; screening-only, low. Property and accounting basis unknown.
Why an exact number was unavailable / remaining gaps
Property name, legal description/PID, area, transfer agreement, Crown grant or LTSA instrument, titleholder and exact transfer/registration date.; The basis of the $384,000 accounting value and any acquisition-specific provincial expenditure.; Direct evidence establishing or excluding overlap with another known Sts'ailes land lead.
Funding path
B.C.
Confirmed B.C. in-kind/public path; dollar amount unproven
Accounting addition $250k, FY2015–16, estimated ±10%; screening-only, very low because property and transaction form are unknown.
Accounting addition $250k, FY2015–16, estimated ±10%; screening-only, very low because property and transaction form are unknown.
Why an exact number was unavailable / remaining gaps
Property name, legal description/PID, area, transferor/vendor, agreement, titleholder, instrument and exact date.; Transaction form, basis of accounting value, consideration and any acquisition-specific public funding.
Accounting addition $1.205m, FY2018–19, estimated ±10%; screening-only, very low.
Accounting addition $1.205m, FY2018–19, estimated ±10%; screening-only, very low.
Why an exact number was unavailable / remaining gaps
Property name, legal description/PID, area, transferor/vendor, agreement, titleholder, instrument and exact date.; Transaction form, basis of accounting value, consideration and any acquisition-specific public funding.
CAD 20.420m confirmed floor + finite 0% / 5% / 10% allowance for top-up and closing costs
Acquisition-specific Fraser Health Authority and ICBC payments, 2020-10-22; estimated confirmed floor, high for funding and low for total-price completeness.
Why an exact number was unavailable / remaining gaps
Obtain the executed return/conveyance agreement and LTSA title.; Identify registered transferor and titleholder, LTSA instrument and registration particulars.; Determine total consideration and any financing beyond the verified $20,420,000 acquisition-specific public funding.
Skowkale First Nation / Sq'ewqéyl and two unidentified First Nations
Exact • high
Low$4,479,000
Selected$4,479,000
High$4,479,000
Valuation dateFY2015–16
Method and basis
Audited purchase price/acquisition funding, FY2015–16; estimated; high confidence.
Audited purchase price/acquisition funding, FY2015–16; estimated; high confidence.
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Identify the other two First Nations from an explicit authoritative source; do not infer them from the name SAY Lands alone.; Open the settlement agreement and identify the parcel, legal description/PID, seller, joint titleholder, exact purchase/registration date and instrument.; Identify the sold portion and added-to-reserve remainder, their dates/instruments and whether later land-sale proceeds concern the same original parcel.
Audited acquisition cost $2.7m, FY2018–19, estimated ±10%; low because asset identity and capitalized costs are unknown.
Audited acquisition cost $2.7m, FY2018–19, estimated ±10%; low because asset identity and capitalized costs are unknown.
Why an exact number was unavailable / remaining gaps
Identify the property, legal description/PID, seller, registered titleholder, exact closing/registration date and LTSA instrument.; Obtain authoritative purchase consideration and determine the relationship, if any, between the RBC loan and consideration paid.; Identify any acquisition-specific government contribution; the commercial bank loan is not public expenditure.
estimated agricultural comparable-rate estimate at 2019-11-01: 196 acres × $45k/$65k/$90k per acre; screening-only, low. Development restrictions, soil, buildings and rights-of-refusal terms materially affect value.
estimated agricultural comparable-rate estimate at 2019-11-01: 196 acres × $45k/$65k/$90k per acre; screening-only, low. Development restrictions, soil, buildings and rights-of-refusal terms materially affect value.
Why an exact number was unavailable / remaining gaps
Identify the 11 legal parcels/PIDs, seller(s), exact registered titleholder, LTSA instruments and closing allocation.; Establish exact consideration, original Farm Credit Canada loan principal/terms and whether any government funding contributed.
estimated Fraser Valley/nearby farm proxy at July 2015: 131 acres × $10k/$20k/$35k per acre; screening-only, very low because location, tenure and improvements are unidentified.
estimated Fraser Valley/nearby farm proxy at July 2015: 131 acres × $10k/$20k/$35k per acre; screening-only, very low because location, tenure and improvements are unidentified.
Why an exact number was unavailable / remaining gaps
Identify the property location, seller, legal descriptions/PIDs, exact
closing/registration date, LTSA instrument and registered titleholder.; Establish total purchase consideration, financing and any public funding.; Determine whether the Nation or a controlled entity holds title.
Purchase-linked obligation is estimated floor; midpoint/high bounded below the $6.193m aggregate Land addition because that schedule may contain other assets, FY2022–23; screening-only beyond floor.
Purchase-linked obligation is estimated floor; midpoint/high bounded below the $6.193m aggregate Land addition because that schedule may contain other assets, FY2022–23; screening-only beyond floor.
Why an exact number was unavailable / remaining gaps
Reserve, legal description/PID or other parcel identifier, area, agreement,
exact acquisition/registration date, and nature of the conveyed CP interest.; Total consideration, amounts actually paid, interest paid, funding source,
and any acquisition-specific public expenditure.; Whether Lot 124 accounts for all or only part of the fiscal 2022–23 aggregate
Land addition.
Audited cash purchase, completed by 2022-12-20; estimated; high confidence.
Audited cash purchase, completed by 2022-12-20; estimated; high confidence.
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Identify all four parcels, civic/legal descriptions and PIDs, seller(s), registered titleholder, exact closing/registration date and LTSA instruments.; Determine the source of the Nation's cash and whether any acquisition-specific public funding contributed.; Establish through parcel/title evidence whether the later “newly acquired fee simple land adjacent to Chawathil IR 4” disclosure refers to some or all of these four parcels.
Why an exact number was unavailable / remaining gaps
Determine whether either purchase completed and identify closing/registration dates and LTSA instruments.; Identify both properties, civic/legal descriptions and PIDs, seller(s), registered titleholder and allocation of consideration.; Determine financing, payment and whether acquisition-specific public funding contributed.; Establish whether either property is among the fee-simple parcels referenced generically by the 2025 Land Use Plan.
Xwísten / Bridge River Indian Band / Bridge River Development Corporation
Estimated • low
Low$300,000
Selected$550,000
High$900,000
Valuation date2016
Method and basis
estimated former rural-school proxy at 2016: four acres plus obsolete institutional building; screening-only, low. Formula is bounded whole-property comparable proxy, as floor area/condition/remediation are unknown.
estimated former rural-school proxy at 2016: four acres plus obsolete institutional building; screening-only, low. Formula is bounded whole-property comparable proxy, as floor area/condition/remediation are unknown.
Why an exact number was unavailable / remaining gaps
Identify the seller, legal description/PID, exact closing and registration date, LTSA instrument, registered titleholder, consideration, financing and any public funding.
estimated Okanogan County conservation/ranch-land proxy at 2025-07-22: 157 acres × US$3k/US$4.5k/US$7k per acre; screening-only, low. Water, improvements, access and conservation restrictions unresolved.; US$ × 1.3635 CAD/US$
estimated Okanogan County conservation/ranch-land proxy at 2025-07-22: 157 acres × US$3k/US$4.5k/US$7k per acre; screening-only, low. Water, improvements, access and conservation restrictions unresolved. Converted using Bank of Canada daily average FXUSDCAD for 2025-07-22 (1.3635).
Why an exact number was unavailable / remaining gaps
Obtain the Okanogan County deed/recording record or underlying LSIB release.; Identify seller, registered titleholder, legal parcel(s), recording instrument, exact closing/recording date, and total consideration.; Determine what portion of the US$350,000 check funded the purchase and whether the Connell family conveyed the land, donated separate funds, or both.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
Up to US$0.350m private package support; parcel allocation unproven
estimated West Kelowna undeveloped-land proxy at 2023-03: 2.94 acres × $150k/$225k/$300k per acre; screening-only, very low. Reserve context, access, zoning and 2005 agreement terms make ordinary fee-simple comparables weak.
estimated West Kelowna undeveloped-land proxy at 2023-03: 2.94 acres × $150k/$225k/$300k per acre; screening-only, very low. Reserve context, access, zoning and 2005 agreement terms make ordinary fee-simple comparables weak.
Why an exact number was unavailable / remaining gaps
Retrieve the MO2023-015 text or direct registry record for the exact approval/registration day and full legal description.; Identify the acquisition/return instrument and transferor/title chain between the historic highway right-of-way and the 2023 reserve addition.; Obtain authoritative consideration and any acquisition-specific public expenditure; do not infer either from the 2005 agreement or historical road orders.; Treat P.C. 1985-2289 and P.C. 2000-809 only as historical road-order leads unless direct parcel-level text is recovered.
Funding path
B.C.
Confirmed B.C. in-kind/public path; dollar amount unproven
Forced residual valuation; forced estimate replacing the earlier unbounded result; valuation at transfer year; very low confidence. Asset attributes/agreement terms remain insufficient, so this may materially overstate or understate value.
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 35); Total-cost conclusion: Not responsibly bounded.; Value basis / date / evidence class / confidence: In-kind Crown disposition, 2022; estimated.; Funding-chain conclusion: B.C. → designated Nation entity is confirmed in kind; survey/registration costs possible, amounts not found.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Obtain the Crown-grant/land-title registration date and PIDs for the four surveyed components if available without paid-title access.; Determine whether any parcel-specific public expenditure, consideration or attributed agreement funding existed.
### Forced estimate (2026-08-02)
$0.20m / $0.60m / $1.50m (2022 CAD). 33.12 acres × $6k/$18k/$45k per acre remote recreational-land proxy. Site utility only; access, services and improvements unresolved. Screening-only, very-low confidence; not legal consideration. Method and uncertainty.
Funding path
B.C.
Confirmed B.C. in-kind/public path; dollar amount unproven
Forced residual valuation; forced estimate replacing the earlier unbounded result; valuation at transfer year; very low confidence. Asset attributes/agreement terms remain insufficient, so this may materially overstate or understate value.
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 36); Total-cost conclusion: Not responsibly bounded.; Value basis / date / evidence class / confidence: Undisclosed composite industrial acquisition, 2026; estimated.; Funding-chain conclusion: Four Nation corporate purchasers; no acquisition-specific public source found.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Identify the four title-holding corporate entities, legal parcel descriptions/PIDs, and ownership shares.; Determine the total purchase price and any separately stated land, facility, or equipment consideration.; Verify whether any public financing supported the purchase; keep financing distinct from purchase consideration.
### Forced estimate (2026-08-02)
$8m / $20m / $50m (2026 CAD). Land/quarry/rail $3m/$7m/$15m + mill improvements $4m/$10m/$25m + equipment $1m/$3m/$10m. Environmental liabilities and condition unresolved. Screening-only, very-low confidence; not purchase price. Method.
Settlement-funded debt repayment / proposed price / accounting addition, Aug. 2022; estimated; medium confidence
Settlement-funded debt repayment / proposed price / accounting addition, Aug. 2022; estimated; medium confidence
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 37); Total-cost conclusion: $25.870m / $26.800m / $27.428m.; Value basis / date / evidence class / confidence: Settlement-funded debt repayment / proposed price / accounting addition, Aug. 2022; estimated; medium confidence.; Funding-chain conclusion: Bank → Nation acquisition advance; Canada settlement advance → repayment is confirmed indirect public acquisition funding of $25.870m.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Identify seller, legal parcels/PIDs, LTSA instrument, exact closing and
registration date, and registered titleholder.; Obtain the purchase agreement and authoritative final consideration.; Reconcile the $27,428,130 accounting addition with the proposed $26,800,000
price and transaction costs without inferring an allocation.
Wei Wai Kum First Nation / Campbell River Indian Band
Estimated • very low
Low$11,400,000
Selected$22,800,000
High$45,500,000
Valuation date2022
Method and basis
2,276 ha × CAD 5,000 / 10,000 / 20,000 per ha
Forced residual valuation; forced estimate replacing the earlier unbounded result; valuation at transfer year; very low confidence. Asset attributes/agreement terms remain insufficient, so this may materially overstate or understate value.
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 38); Total-cost conclusion: Not responsibly bounded.; Value basis / date / evidence class / confidence: 2,276-ha in-kind early treaty benefit, 2022; estimated.; Funding-chain conclusion: B.C. → Nation land benefit confirmed; $600k survey set-aside is a budget, not spend.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; OCR/transcribe the agreement's schedules and maps for parcel descriptions.; Obtain Crown grants/LTSA instruments, registered titleholder and completion dates.; Verify actual survey or transaction spending; do not treat the $600,000 set-aside as expenditure.
### Forced estimate (2026-08-02)
$11.4m / $22.8m / $45.5m (2022 CAD). 2,276 ha × $5k/$10k/$20k per ha forest-land proxy. Inventory, access and encumbrances unresolved. Screening-only, very-low confidence; not price or spending. Method.
Funding path
B.C.
Confirmed B.C. in-kind/public path; dollar amount unproven
Forced residual valuation; forced estimate replacing the earlier unbounded result; valuation at transfer year; very low confidence. Asset attributes/agreement terms remain insufficient, so this may materially overstate or understate value.
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 39); Total-cost conclusion: Not responsibly bounded.; Value basis / date / evidence class / confidence: 3,075–3,100-ha in-kind early treaty benefit, by 2023; estimated.; Funding-chain conclusion: B.C. → designated company confirmed in kind; B.C. survey, grant, registration, tax and silviculture obligations confirmed but unquantified.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Phase 1 and Phase 2 legal parcels/PIDs and the final area conveyed.; Crown grants, exact closing and LTSA registration dates, and registered designated company/titleholder.; Whether both phases completed and whether any parcels were excluded because of subsurface-title issues.; Exact provincial transaction, survey, tax, silviculture or negotiated-liability expenditure.
### Forced estimate (2026-08-02)
$15.5m / $31m / $62m (2023 CAD). 3,100 ha × $5k/$10k/$20k per ha forest-land proxy. Timber, harvest constraints, access and exclusions unresolved. Screening-only, very-low confidence; not price or spending. Method.
Funding path
B.C.
Confirmed B.C. in-kind/public path; dollar amount unproven
36.84 ha × 75k/200k/500k + 59 ha × 40k/80k/200k, rounded
Forced residual valuation; forced estimate replacing the earlier unbounded result; valuation at transfer year; very low confidence. Asset attributes/agreement terms remain insufficient, so this may materially overstate or understate value.
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 40); Total-cost conclusion: Not responsibly bounded.; Value basis / date / evidence class / confidence: Conditional 95.84-ha ITA package, 2017; estimated.; Funding-chain conclusion: Provincial benefit path agreed; actual conveyance and spending unverified.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.
Identify the three PIDs, disposition/title instruments, registered titleholder, exact conveyance/registration dates, agreed/appraised values, and actual provincial transaction-cost disbursements. For Eton Road, first obtain its distinct executed agreement or conveyance instrument.
### Forced estimate (2026-08-02)
$5m / $12m / $30m (2017 CAD). Union Bay 36.84 ha × $75k/$200k/$500k plus gravel/forest 59 ha × $40k/$80k/$200k per ha, rounded. Completion and entitlements unresolved. Screening-only, very-low confidence; not consideration. Method.
Audited FMV of donated 51% interest, 2021; estimated; high confidence
Audited FMV of donated 51% interest, 2021; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. ### 2026-08-02 valuation and funding re-audit (index row 41); Total-cost conclusion: $1,670,100 / $1,670,100 / $1,670,100.; Value basis / date / evidence class / confidence: Audited FMV of donated 51% interest, 2021; estimated; high confidence.; Funding-chain conclusion: Project Watershed → bare trustee → K'ómoks 51% beneficial interest; no buyer-side public cash found.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.
Identify the legal description/PID, LTSA instruments, registered titleholder
styling, original seller and total company purchase price. Determine whether
government funding supported the company purchase, keeping expenditure
separate from the donated interest's fair value.
Forced residual valuation; forced estimate replacing the earlier unbounded result; valuation at transfer year; very low confidence. Asset attributes/agreement terms remain insufficient, so this may materially overstate or understate value.
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 42); Total-cost conclusion: Not responsibly bounded.; Value basis / date / evidence class / confidence: Composite marina/lodge/business purchase, 2020; estimated.; Funding-chain conclusion: B.C. Strategic Forest Initiatives funding → Nation purchase is confirmed, amount unknown.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Identify the civic/legal parcels, PIDs, LTSA instrument, registered titleholder, exact consideration and the amount/allocation of provincial Strategic Forest Initiatives funding.; Determine the exact division between acquired land, buildings, marina assets and operating business.
### Forced estimate (2026-08-02)
$1m / $2.5m / $6m (2020 CAD). Realty $0.5m/$1.2m/$3m + improvements $0.3m/$0.8m/$2m + marina/equipment/business $0.2m/$0.5m/$1m. Area, capacity, condition and income absent. Screening-only, very-low confidence; not price. Method.
Executed contract consideration, 2019/20; estimated; high confidence
Executed contract consideration, 2019/20; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. ### 2026-08-02 valuation and funding re-audit (index row 43); Total-cost conclusion: $2.650m / $2.650m / $2.650m.; Value basis / date / evidence class / confidence: Executed contract consideration, 2019/20; estimated; high confidence.; Funding-chain conclusion: Nation funding; no acquisition-specific public source identified.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Legal descriptions, PIDs, seller, closing and registration dates, LTSA instrument and registered titleholder.; Components of the $199,422 difference between contract price and accounting land cost.; Any public financing or contribution.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
Payment to vendor confirmed; ultimate buyer cash/debt source unresolved
Authoritative reported price, spring 2018; estimated; high confidence
Authoritative reported price, spring 2018; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. ### 2026-08-02 valuation and funding re-audit (index row 44); Total-cost conclusion: $3.000m / $3.000m / $3.000m.; Value basis / date / evidence class / confidence: Authoritative reported price, spring 2018; estimated; high confidence.; Funding-chain conclusion: Nation business revenue → purchase, confirmed; $0 public acquisition funding identified.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Identify the legal parcels, PIDs, registered transfer date and addition-to-reserve instrument/order.; Corroborate the $3 million price and business-revenue funding through an audited statement, purchase instrument or other underlying record.; Keep infrastructure and community-development grants separate from acquisition consideration.
250 acres outgoing land × CAD 50k / 100k / 200k per acre
Forced residual valuation; forced estimate replacing the earlier unbounded result; valuation at transfer year; very low confidence. Asset attributes/agreement terms remain insufficient, so this may materially overstate or understate value.
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 45); Total-cost conclusion: Not responsibly bounded.; Value basis / date / evidence class / confidence: Non-cash land/business-interest/tax-sharing exchange, 2017; estimated.; Funding-chain conclusion: Municipal/provincial/Nation reconciliation path confirmed; no cash public acquisition outlay found.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Obtain the executed Reconciliation, Boundary Adjustment and tax-sharing
agreements and the provincial letters-patent instrument.; Identify all three outgoing parcels/PIDs, transferor and registered recipient,
LTSA/Crown instruments and exact conveyance/registration dates.; Identify the exact business-park interest received, its titleholder, parcels,
percentage and authoritative value.; Verify 1106670 BC Ltd.'s Nation control and distinguish any separate
conveyance into the company from the tripartite swap.
### Forced estimate (2026-08-02)
$12.5m / $25m / $50m (2017 CAD). 250 outgoing acres × $50k/$100k/$200k per acre exchange-value control. Zoning, developable area, business interest and tax stream unresolved. Screening-only, very-low confidence; not cash consideration. Method.
Xʷsepsəm / Esquimalt Nation and Songhees Nation, through Matullia Holdings Limited Partnership
Estimated • very low
Low$15,000,000
Selected$30,000,000
High$60,000,000
Valuation date2018
Method and basis
7.6 acres × approximately CAD 2m / 4m / 8m per acre, rounded
Forced residual valuation; forced estimate replacing the earlier unbounded result; valuation at transfer year; very low confidence. Asset attributes/agreement terms remain insufficient, so this may materially overstate or understate value.
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 46); Total-cost conclusion: Not responsibly bounded.; Value basis / date / evidence class / confidence: Fair-market-value joint purchase, 2018; amount undisclosed; estimated.; Funding-chain conclusion: Matullia LP acquisition confirmed; public contribution not found.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.
Obtain Plan EPP123084 and historical titles to identify the predecessor
Transport Canada and BC Hydro parcels, sellers' registered names, LTSA
instruments and registration dates, including the reported July 2022 BC Hydro
closing. Obtain the purchase agreements or audited disclosure for exact total
consideration, financing and any public contribution. Do not treat BC Hydro's
approximately $128-million site remediation as acquisition consideration or
public purchase expenditure.
### Forced estimate (2026-08-02)
$15m / $30m / $60m (2018 CAD). 7.6 acres × about $2m/$4m/$8m per acre central-Victoria redevelopment proxy. Remediation, zoning, density and improvements unresolved. Screening-only, very-low confidence; not price; counted once jointly. Method.
Official purchase price, 2020; estimated; high confidence
Official purchase price, 2020; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. ### 2026-08-02 valuation and funding re-audit (index row 47); Total-cost conclusion: $1.117m / $1.117m / $1.117m.; Value basis / date / evidence class / confidence: Official purchase price, 2020; estimated; high confidence.; Funding-chain conclusion: B.C. $2.160m aggregate ITA contribution → this and Crofton Corners; allocation unknown.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Civic address, legal description, PID, seller and LTSA instrument.; Property-level allocation of the provincial contribution and source of the remaining $7,000 between aggregate prices and announced funding.
Official purchase price, 2020; estimated; high confidence
Official purchase price, 2020; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. ### 2026-08-02 valuation and funding re-audit (index row 48); Total-cost conclusion: $1.050m / $1.050m / $1.050m.; Value basis / date / evidence class / confidence: Official purchase price, 2020; estimated; high confidence.; Funding-chain conclusion: Same $2.160m aggregate provincial path as row 47; allocation unknown.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Civic address, legal description, PID, seller and LTSA instrument.; Property-level allocation of the provincial contribution and source of the remaining $7,000 between aggregate prices and announced funding.
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 49); Total-cost conclusion: $2.150m / $5.375m / $8.600m.; Value basis / date / evidence class / confidence: Nation-accounted FMV / midpoint / provincial estimate, 2025; estimated; low confidence.; Funding-chain conclusion: B.C. bought Mosaic land then transferred jointly to Lyackson/Cowichan: confirmed indirect in-kind public path.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; LTSA registration date, transfer instrument and registered designated company/titleholder.; Exact provincial purchase price paid to Mosaic and any transaction costs.; Reconcile Lyackson's $2.15-million accounted fair value with the Province's
approximate $8.6-million whole-parcel value and the eventual equitable
division; do not infer an ownership fraction.; Final division into separate Nation parcels and subsequent Addition to Reserve instruments.
Funding path
B.C.
Confirmed B.C. in-kind/public path; dollar amount unproven
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 50); Total-cost conclusion: $9.000m / $12.052m / $15.105m.; Value basis / date / evidence class / confidence: Confirmed provincial component / midpoint / aggregate accounting-cost control, 2017; estimated; low confidence.; Funding-chain conclusion: B.C. $9m treaty-land funding → MICO acquisition is confirmed for the provincial component.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Reconcile the 2015 announcement date with the stated December 2017 acquisition.; Seller(s), parcel legal descriptions/PIDs, registration dates and instruments.; Registered corporate/title entities and allocation of the 525 hectares.; Total acquisition consideration and FNFA financing.; Exact source and legal terms of the Province's trust holding and whether its purchase was from the original seller or a Malahat-controlled entity.; Identity and terms of the take-back note, and its relationship to original acquisition consideration.; Resolve the audit's internal five-versus-six-parcel inconsistency.
Forced residual valuation; forced estimate replacing the earlier unbounded result; valuation at transfer year; very low confidence. Asset attributes/agreement terms remain insufficient, so this may materially overstate or understate value.
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 51); Total-cost conclusion: Not responsibly bounded.; Value basis / date / evidence class / confidence: 85.03-acre agreement land return, 2022; estimated.; Funding-chain conclusion: Seacliff → Snuneymuxw under mutual-benefit arrangement; no public funding found.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.
Identify the legal description/PID, transferor and registered titleholder,
LTSA instrument and exact date, executed agreement, consideration, financing
and any public funding.
### Forced estimate (2026-08-02)
$8.5m / $17m / $34m (2022 CAD). 85.03 acres × $100k/$200k/$400k per acre constrained estuary/urban-fringe proxy. Floodplain, servicing, zoning and developable fraction unresolved. Screening-only, very-low confidence; not agreement consideration. Method.
Forced residual valuation; forced estimate replacing the earlier unbounded result; valuation at transfer year; very low confidence. Asset attributes/agreement terms remain insufficient, so this may materially overstate or understate value.
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 52); Total-cost conclusion: Not responsibly bounded.; Value basis / date / evidence class / confidence: 25–30.45-acre agreement land return, 2024; estimated.; Funding-chain conclusion: Seacliff → Snuneymuxw confirmed; no public funding found.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.
Identify the legal description/PID, transferor and registered titleholder,
LTSA instrument and exact date, executed agreement, authoritative parcel area,
consideration, financing and any public funding.
### Forced estimate (2026-08-02)
$3.8m / $7.5m / $15m (2024 CAD). Conservative 25 acres × $150k/$300k/$600k per acre. Area discrepancy, servicing, zoning and agreement burdens unresolved. Screening-only, very-low confidence; not consideration. Method.
Agreed in-kind land value, 2025; estimated; high confidence
Agreed in-kind land value, 2025; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. ### 2026-08-02 valuation and funding re-audit (index row 53); Total-cost conclusion: $6.531593m / $6.531593m / $6.531593m.; Value basis / date / evidence class / confidence: Agreed in-kind land value, 2025; estimated; high confidence.; Funding-chain conclusion: Canada → reserve addition is confirmed in-kind public benefit.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.
Open the Ministerial Order and parcel schedules/legal descriptions; reconcile
78.8 with 80.09 hectares; identify any remediation/public closing expenditure
without treating the agreed value as expenditure or consideration.
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 54); Total-cost conclusion: $1.450m / $1.625m / $1.800m.; Value basis / date / evidence class / confidence: Secondary reported transaction figure / midpoint / listing, 2025; estimated; low confidence.; Funding-chain conclusion: Nation-controlled LP purchase; no public acquisition funding found; later $200k project support excluded.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.
Obtain the seller, PID/legal description, purchase agreement, LTSA instrument,
registered titleholder, authoritative closing date and total consideration/
funding allocation. Reconcile the 12.5/13.5-acre descriptions and entities.
Audited acquisition cost / midpoint / ITA funding cap, 2020; estimated; medium confidence
Audited acquisition cost / midpoint / ITA funding cap, 2020; estimated; medium confidence
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 55); Total-cost conclusion: $1.516215m / $1.552358m / $1.588500m.; Value basis / date / evidence class / confidence: Audited acquisition cost / midpoint / ITA funding cap, 2020; estimated; medium confidence.; Funding-chain conclusion: B.C. transaction funds up to $1.5885m → Nation purchase; actual draw unknown.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Civic address, vendor, designated company/titleholder, exact closing and registration dates, and LTSA instrument.; Purchase agreement or closing statement showing exact consideration.; Proof of provincial disbursement and any refund, to establish actual public expenditure.
BOḰEĆEN / Pauquachin First Nation / 1228435 B.C. Ltd.
Exact • high
Low$5,519,400
Selected$5,519,400
High$5,519,400
Valuation date2021
Method and basis
Audited aggregate acquisition price, 2021; estimated; high confidence
Audited aggregate acquisition price, 2021; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. ### 2026-08-02 valuation and funding re-audit (index row 56); Total-cost conclusion: $5.5194m / $5.5194m / $5.5194m.; Value basis / date / evidence class / confidence: Audited aggregate acquisition price, 2021; estimated; high confidence.; Funding-chain conclusion: Controlled company purchase; no acquisition-specific public source found.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Identify seller, PIDs/legal descriptions, instrument, titleholder and
registration timestamp.; Obtain the purchase agreement and allocate the confirmed price among assets.; Identify financing and acquisition-specific public funding.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
Payment to vendor confirmed; ultimate buyer cash/debt source unresolved
Acquisition-specific provincial grant as minimum/working total, 2020; estimated; medium confidence
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 57); Total-cost conclusion: $7.770m / $7.770m / $7.770m.; Value basis / date / evidence class / confidence: Acquisition-specific provincial grant as minimum/working total, 2020; estimated; medium confidence.; Funding-chain conclusion: B.C. grant → Nation-controlled corporation → purchase from BC Housing, confirmed direct public path.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Identify the Tsartlip-owned acquiring corporation, legal description, PID(s), LTSA instrument and registration date.; Open the executed 2020 settlement/transfer agreement and determine the stated purchase price, grant mechanics, remediation obligations and other consideration.; Determine whether any acquisition-specific public expenditure existed beyond the confirmed $7.77-million provincial grant.; Monitor the Addition-to-Reserve process without counting it as a second land acquisition.
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 58); Total-cost conclusion: $0 / $0.625m / $1.250m.; Value basis / date / evidence class / confidence: Provincial acquisition commitment ceiling, 2025; estimated; low confidence.; Funding-chain conclusion: B.C. commitment → Nation acquisition possible/strongly indicated; disbursement not found.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Obtain the accepted purchase and sale agreement or title instrument to
confirm the exact purchase price, provincial amount actually disbursed,
LTSA instrument number, registered owner styling and registration timestamp.; Reconcile the abandoned/delayed April 2023 structure with the final 2025
conveyance; do not create two transfers for this single property.
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 59); Total-cost conclusion: $0 / $2.500m / $5.000m.; Value basis / date / evidence class / confidence: Shared provincial land-purchase envelope, 2023–24; estimated; low confidence.; Funding-chain conclusion: B.C. envelope → Tseshaht → first land purchase strongly indicated; parcel allocation unknown.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Civic/legal description, PID, registered titleholder, LTSA instrument and exact closing/registration date.; Total purchase consideration and the portion, if any, of B.C.'s $5-million envelope applied to this acquisition.; Any other financing or public contribution.
approximately 0.9 acre × CAD 0.33m / 0.61m / 1.0m per acre
Forced residual valuation; forced estimate replacing the earlier unbounded result; valuation at transfer year; very low confidence. Asset attributes/agreement terms remain insufficient, so this may materially overstate or understate value.
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 60); Total-cost conclusion: Not responsibly bounded.; Value basis / date / evidence class / confidence: Below-market sub-acre public-vendor sale, 2025; estimated.; Funding-chain conclusion: School district → Nation sale; possible use of same $5m envelope is unproven.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Civic/legal description, PID, registered titleholder, LTSA instrument and exact closing/registration date.; Cash price, appraised market value, quantified below-market benefit and funding.; Ministry approval and School District disposal resolution/agreement.
### Forced estimate (2026-08-02)
$0.30m / $0.55m / $0.90m (2025 CAD). Assumed 0.9 acre × $0.33m/$0.61m/$1.0m per acre Port Alberni infill proxy, before the slight discount. Exact area, zoning and discount unresolved. Screening-only, very-low confidence; not price. Method.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
Public vendor receipt/path only; no buyer subsidy proven
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 61); Total-cost conclusion: $4.837339m / $5.168670m / $5.500m.; Value basis / date / evidence class / confidence: Audited related debt balance / midpoint / statutory financing cap, 2021–25; estimated; low confidence.; Funding-chain conclusion: BMO loan → Nation purchase confirmed; no public acquisition source found.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Obtain the April 9, 2020 purchase agreement and exact purchase price.; Obtain LTSA instruments, exact closing/registration date and registered-title particulars.; Determine transaction costs, original loan advancement and any federal, provincial or other public contribution.; Reconcile the acquisition with Toquaht's aggregate land-cost schedule without allocating the $6,253,622 balance absent authoritative evidence.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
$4.837m later BMO debt balance (not proven purchase-price allocation)
land 0.2m/0.4m/0.8m + depreciated building 0.6m/1.2m/2.4m
Forced residual valuation; forced estimate replacing the earlier unbounded result; valuation at transfer year; very low confidence. Asset attributes/agreement terms remain insufficient, so this may materially overstate or understate value.
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 62); Total-cost conclusion: Not responsibly bounded.; Value basis / date / evidence class / confidence: Unpriced school-building purchase, 2019–20; estimated.; Funding-chain conclusion: Nation purchase; no acquisition-specific public funding found.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Identify the seller, legal description/PID, LTSA instrument, registered titleholder and exact closing/registration date.; Obtain the purchase agreement or audited capital-asset disclosure and confirm total consideration, financing, transaction costs and any acquisition-specific public funding.; Confirm whether a controlled capital-assets entity acquired or now holds title.
### Forced estimate (2026-08-02)
$0.8m / $1.6m / $3.2m (2020 CAD). Land $0.2m/$0.4m/$0.8m + depreciated six-office building $0.6m/$1.2m/$2.4m. Area, rents and condition unresolved. Screening-only, very-low confidence; not price. Method.
Audited/released aggregate consideration, 2025; estimated; high confidence
Audited/released aggregate consideration, 2025; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. ### 2026-08-02 valuation and funding re-audit (index row 63); Total-cost conclusion: $5.450m / $5.450m / $5.450m.; Value basis / date / evidence class / confidence: Audited/released aggregate consideration, 2025; estimated; high confidence.; Funding-chain conclusion: Nation purchase; no acquisition-specific public source found.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Identify the seller, civic addresses, both legal descriptions/PIDs, LTSA
instruments, registered titleholder and registration timestamps.; Reconcile the official 2025-09-10 acquisition date with the audited
2025-09-14 completion date.; Determine financing and whether any government contributed acquisition-specific funding.; Test whether the purchaser named in the title record is the Government itself or a controlled entity.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
Payment to vendor confirmed; ultimate buyer cash/debt source unresolved
Audited consideration, 2023; estimated; high confidence
Audited consideration, 2023; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. ### 2026-08-02 valuation and funding re-audit (index row 64); Total-cost conclusion: $0.500m / $0.500m / $0.500m.; Value basis / date / evidence class / confidence: Audited consideration, 2023; estimated; high confidence.; Funding-chain conclusion: B.C. Housing conditionally forgivable loan up to $4m → purchase/renovation; project path confirmed, acquisition allocation unknown.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Seller, registered titleholder, instrument and exact closing/registration date.; Allocation of the $500,000 consideration between land and building.; Executed B.C. Housing approval/agreement and the acquisition-only allocation
of loan advances or forgiveness, if any; do not equate the $4,000,000
purchase-and-renovation ceiling with acquisition expenditure.
estimated screening proxy at July 2023: one fourplex, bounded by the same purchaser's $500,000 Wallace apartment acquisition and the later $409,936 three-property package; low
estimated screening proxy at July 2023: one fourplex, bounded by the same purchaser's $500,000 Wallace apartment acquisition and the later $409,936 three-property package; low
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 65); Total-cost conclusion: Not responsibly bounded.; Value basis / date / evidence class / confidence: Unidentified fourplex acquisition, by 2023; estimated.; Funding-chain conclusion: Nation purchase; no specific public source found.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Civic address, legal description/PID, seller, registered titleholder, instrument and exact closing/registration date.; Purchase consideration, financing and any public contribution.
Audited transaction-specific disclosure, FY2024–25; estimated; high confidence
Audited transaction-specific disclosure, FY2024–25; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. ### 2026-08-02 valuation and funding re-audit (index row 66); Total-cost conclusion: $0.409936m / $0.409936m / $0.409936m.; Value basis / date / evidence class / confidence: Audited aggregate consideration, 2024–25; estimated; high confidence.; Funding-chain conclusion: Nation package purchase; no specific public source found.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Identity, address, seller, legal description/PID, instrument, registered
titleholder and exact closing/registration date for each property.; Allocation of the $409,936 aggregate consideration among the properties.; Financing and any acquisition-specific public contribution.; Reconciliation to the fiscal 2024–25 $887,015 accounting land additions.
estimated going-concern hotel proxy at 2023-05-01; property size, debt and business allocation unavailable; screening-only
estimated going-concern hotel proxy at 2023-05-01; property size, debt and business allocation unavailable; screening-only
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 67); Total-cost conclusion: Not responsibly bounded.; Value basis / date / evidence class / confidence: Unpriced operating hotel/property acquisition, 2023; estimated.; Funding-chain conclusion: Wholly owned GECO purchase; no acquisition-specific public source found.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Identify the vendor, legal description(s)/PID(s), LTSA instrument(s), registered titleholder and exact closing/registration date.; Obtain authoritative purchase consideration, financing and any acquisition-specific federal, provincial, municipal, settlement or other public contribution.; Do not treat consolidated property-and-equipment additions, enterprise investment balances, hotel operations or later development funding as purchase consideration or public acquisition expenditure.
estimated bounded by Coast Funds' authoritative $370,000 combined project grant in 2017; low
estimated bounded by Coast Funds' authoritative $370,000 combined project grant in 2017; low
Why an exact number was unavailable / remaining gaps
### 2026-08-02 valuation and funding re-audit (index row 68); Total-cost conclusion: $0 / $0.185m / $0.370m acquisition-and-renovation project funding.; Value basis / date / evidence class / confidence: Coast Funds project grant, 2017; estimated; low confidence.; Funding-chain conclusion: Coast Funds Economic Development Fund → Nation acquisition/renovation project confirmed; acquisition allocation unknown.; Unresolved share: Any gap between confirmed consideration or the control bracket and acquisition-specific funding remains unresolved because the cited evidence lacks a closing statement or parcel allocation.; Public-money and duplicate control: Only the evidence-backed path above is classified. Financing principal, deposits, accounting cost, appraisals/proxies, shared envelopes, public-vendor receipts and later support are not added to consideration. See ../logs/2026-08-02-valuation-reaudit-rows-035-068.md.; Identify the civic address, legal description, PID, vendor, exact closing/registration date, LTSA instrument and registered titleholder.; Obtain the executed purchase agreement, title record or audited-statement disclosure establishing total consideration and financing.; Allocate the $370,000 grant between acquisition and renovation before stating any land-acquisition public expenditure.
Audited purchase price, 2020; estimated; high confidence
Audited purchase price, 2020; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Identify the seller, legal description, PID, LTSA instrument, registered
titleholder, exact closing/registration date, financing, and any public
funding. Do not infer public expenditure from the confirmed total purchase
price.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
Payment to vendor confirmed; ultimate buyer cash/debt source unresolved
Audited purchase price, 2024-04-30; estimated; high confidence
Audited purchase price, 2024-04-30; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Identify the seller, legal description, PID, LTSA instrument, registered
titleholder, financing and any public contribution. Confirm whether Kalum Land
Holdings Corporation is the registered titleholder rather than inferring title
from its role as the acquiring entity.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
Payment to vendor confirmed; ultimate buyer cash/debt source unresolved
Executed-transaction disclosure in audit, 2015-12-15; estimated; high confidence
Executed-transaction disclosure in audit, 2015-12-15; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Identify the transferor, reserve parcel/legal description, land-interest
type, registry instrument and present holder.; Obtain the purchase agreement or asset schedule and allocate the $100,000
consideration among land rights, buildings, equipment and other assets.; Determine the source of financing and whether any public contribution funded
the acquisition.; Do not treat the full composite price as land consideration or public
expenditure.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
Payment to vendor confirmed; ultimate buyer cash/debt source unresolved
estimated consortium/share-purchase proxy at 2025-09-29, anchored only by the $5m acquisition-support grant; screening-only
estimated consortium/share-purchase proxy at 2025-09-29, anchored only by the $5m acquisition-support grant; screening-only
Why an exact number was unavailable / remaining gaps
Obtain the EAO transfer order or other official closing record confirming whether and when the asset reorganization closed. Identify the terminal's legal parcels/PIDs, foreshore tenure(s), registered titleholder(s), selling shareholders, total share consideration, grant disbursement/allocation and ownership percentages within the consortium. Keep the share acquisition, later internal asset transfer and $5 million joint public grant distinct.
Audited accommodation allocation, 2018 commitment; estimated; high confidence
Audited accommodation allocation, 2018 commitment; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Identify legal descriptions/PIDs, Crown grants or LTSA instruments and the exact legal completion/registration date.; Reconcile the parcel-level valuation against legal instruments if those become public.
Funding path
B.C.
Confirmed B.C. in-kind/public path; dollar amount unproven
Audited expressly stated total purchase price, 2024-06-24; estimated; high confidence
Audited expressly stated total purchase price, 2024-06-24; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Identify seller, civic address, legal descriptions/PIDs, LTSA instrument, registered titleholder and exact allocation between Nation-controlled entities.; Determine acquisition financing and any federal, provincial, municipal, settlement or other public contribution.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
Payment to vendor confirmed; ultimate buyer cash/debt source unresolved
Audited purchase price, May 2021; estimated; high confidence
Audited purchase price, May 2021; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Identify the seller, legal description/PID, LTSA instrument, exact closing/registration date and registered titleholder.; Determine the source and terms of the $400,000 advance, remaining financing and any federal, provincial, municipal or other public contribution.; Verify whether the operating entities hold title or only operate the Nation-owned asset.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
Payment to vendor confirmed; ultimate buyer cash/debt source unresolved
estimated accounting-cost proxy at FY2019–20, conditional on the $214,000 land addition being this ranch; low
estimated accounting-cost proxy at FY2019–20, conditional on the $214,000 land addition being this ranch; low
Why an exact number was unavailable / remaining gaps
Identify the seller, legal descriptions/PIDs, LTSA instrument, registered titleholder and exact closing/registration date.; Obtain authoritative purchase consideration, financing and any acquisition-specific public contribution.; Identify the lodge's title/operating entity; do not assume that disclosed controlled entity 1224366 B.C. Ltd. holds the ranch without corporate/title evidence.; Determine whether the fiscal 2019–20 $214,000 land addition is the ranch, another property or an aggregate; do not classify it as consideration or public expenditure without underlying evidence.; Do not classify the later provincial renovation/development grant as acquisition expenditure or purchase consideration.
estimated audited $350,000 Blue Lake asset cost, FY2021–22; medium for proxy, not price
Why an exact number was unavailable / remaining gaps
Obtain the legal description/PID, LTSA instrument, exact closing and
registration date, Crown disposition/ministerial order, and executed
conveyancing documents. Quantify the confirmed settlement credit, Canada/B.C.
land-value allocation and B.C. transaction costs if authoritative records
become public. Parked after two bounded public instrument passes: no identifier
emerged, and the underlying historic title/instrument is a paid-LTSA or
non-public provincial disposition-record blocker.
Funding path
B.C.
Confirmed B.C. in-kind/public path; dollar amount unproven
Federal/other public
$0
Private/Nation/debt
$0
Unresolved share
$0.30m / $0.35m / $0.45m in-kind land value proxy, plus unquantified transaction costs
B.C. presumption scenario
$0.30m / $0.35m / $0.45m in-kind land value proxy, plus unquantified transaction costs
Audited transaction cost, FY2022–23; estimated; high confidence
Why an exact number was unavailable / remaining gaps
Obtain the legal parcel/PID, vendor, exact closing and registration date, and LTSA instrument/title.; Determine the amount and composition of associated fees.; Obtain acquisition-specific evidence establishing whether the audit's $3,500,000 ISC Investment Fund revenue financed the ranch; do not infer that linkage from equal amounts alone.
estimated audited $2,040,907 land-addition proxy at FY2024–25; medium-low
estimated audited $2,040,907 land-addition proxy at FY2024–25; medium-low
Why an exact number was unavailable / remaining gaps
Obtain the PID, vendor, exact closing/registration date and LTSA instrument/title chain.; Determine the purchase price and any closing-cost components within the $2,040,907 accounting addition.; Obtain the final ISC approval and acquisition-specific amount actually disbursed; keep later renovation/program spending separate.
Authoritative vendor consideration, 2021–22 closing window; estimated; high confidence
Authoritative vendor consideration, 2021–22 closing window; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Obtain the LTSA instrument and exact closing/registration date.; Confirm Spelem Holdings Ltd.'s relationship to WLFN through an authoritative corporate record.; Identify financing and any acquisition-specific public contribution.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
Payment to vendor confirmed; ultimate buyer cash/debt source unresolved
Williams Lake First Nation / WLFN SJM Residential School Project GP Ltd.
Exact • medium
Low$1,200,000
Selected$1,200,000
High$1,200,000
Valuation date2023-09-05
Method and basis
Contemporaneous secondary transaction report, 2023-09-05; estimated; medium confidence
Contemporaneous secondary transaction report, 2023-09-05; estimated; medium confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Obtain the purchase agreement or LTSA title/instrument.; Identify seller, legal description, PID(s), registered titleholder and exact closing/registration date.; Confirm the reported total consideration and provincial expenditure through an official funding agreement, public-accounts record, audited statement or transaction instrument.
Official provincial seller payment, 2022-12-16; estimated; high confidence
Official provincial seller payment, 2022-12-16; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Obtain the purchase/conveyance documents and identify every legal parcel/PID, LTSA instrument, titleholder and land registration date.; Determine the remaining $16 million allocation among land and other ranch assets without treating the audited $2.05 million company-share amount as additional expenditure.; Establish whether SXDC Ltd., SXD Limited Partnership or another Nation affiliate holds title or operates the acquired interests.
estimated proposal/listing range at 2023 offer/ask, carried to 2025 completion without inflation because negotiated timing unknown; low
estimated proposal/listing range at 2023 offer/ask, carried to 2025 completion without inflation because negotiated timing unknown; low
Why an exact number was unavailable / remaining gaps
Identify civic/legal description, PIDs, seller styling, registered titleholder/entity, and exact closing/registration date.; Establish final total consideration and allocate it among land, buildings, equipment and cattle.; Identify any public acquisition funding separately from total consideration.
Coldwater, Lower Nicola, Nooaitch, Shackan and Upper Nicola, through Spayum Holdings Limited Partnership
Estimated • low
Low$0
Selected$1,500,000
High$4,000,000
Valuation date2025
Method and basis
estimated 25-acre highway-interchange Crown-land proxy at completion by 2025; screening-only
estimated 25-acre highway-interchange Crown-land proxy at completion by 2025; screening-only
Why an exact number was unavailable / remaining gaps
Identify the Crown disposition/file, legal description, PID(s), registered titleholder and exact conveyance/registration date.; Determine whether the disposition was nominal, a grant, or carried other consideration; do not infer a land value from the planned $40 million private development.
Funding path
B.C.
Confirmed B.C. in-kind/public path; dollar amount unproven
Musqueam, Squamish and Tsleil-Waututh Nations, through MST (Jericho 2016) Limited Partnership
Exact • high
Low$480,000,000
Selected$480,000,000
High$480,000,000
Valuation date2016
Method and basis
Official vendor disclosure, November 2016/2017 closings; estimated; high confidence
Official vendor disclosure, November 2016/2017 closings; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Identify the LTSA transfer instruments, closing-to-parcel allocation and post-sale registered nominee/titleholder.; Allocate the aggregate price and any non-cash settlement component between parcels/closings only if an authoritative source does so.; Identify financing and any public acquisition contribution; do not infer it from project loans or later development spending.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
Payment to vendor confirmed; ultimate buyer cash/debt source unresolved
Musqueam, Squamish and Tsleil-Waututh Nations, through MST (West Vancouver) Limited Partnership
Exact • high
Low$10,587,000
Selected$10,587,000
High$10,587,000
Valuation date2018-12-14
Method and basis
CLC authoritative consideration for remaining 50%, agreement 2018-12-14; estimated; high confidence
CLC authoritative consideration for remaining 50%, agreement 2018-12-14; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Identify the legal description, PID, registered titleholder and LTSA instrument.; Establish the exact completion/registration date, payment mechanics and any
financing or public contribution not disclosed by CLC's release.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
Payment to vendor confirmed; ultimate buyer cash/debt source unresolved
Musqueam, Squamish and Tsleil-Waututh Nations, through MST Partnership
Estimated • very low
Low$100,000,000
Selected$200,000,000
High$400,000,000
Valuation date2025
Method and basis
50% acquired interest × whole-phase residual land value CAD 200m / 400m / 800m
Forced residual valuation; forced estimate replacing the earlier unbounded result; valuation at transfer year; very low confidence. Asset attributes/agreement terms remain insufficient, so this may materially overstate or understate value.
Why an exact number was unavailable / remaining gaps
Identify exact closing/registration date, legal descriptions/PIDs, instrument, seller styling and registered titleholder.; Establish total consideration and any public financing or Crown-vendor terms.; Monitor the northern 7.5-acre portion separately; do not count its continuing co-ownership or an agreement for a future purchase as a completed transfer.
Squamish Nation / Nch’ḵay̓ Development Corporation
Estimated • very low
Low$140,000,000
Selected$235,000,000
High$350,000,000
Valuation date2025
Method and basis
471 units × 250k/400k/575k + 65,000 sq ft × 250/450/700 + site utility, rounded
Forced residual valuation; forced estimate replacing the earlier unbounded result; valuation at transfer year; very low confidence. Asset attributes/agreement terms remain insufficient, so this may materially overstate or understate value.
Why an exact number was unavailable / remaining gaps
Exact civic address, legal description/PID, seller, registered titleholder, transfer instrument and exact closing/registration date.; Total consideration, payment structure and any acquisition-specific public financing.
Citxw Nlaka’pamux Assembly and its eight Participating Bands
Estimated • low
Low$1,000,000
Selected$1,800,000
High$3,000,000
Valuation date2026-07-28
Method and basis
estimated 15.4-acre improved Merritt parcel proxy at 2026-07-28; screening-only
estimated 15.4-acre improved Merritt parcel proxy at 2026-07-28; screening-only
Why an exact number was unavailable / remaining gaps
Identify the seller, registered titleholder, exact closing/registration date, and LTSA transfer instrument.; Identify total consideration and the external funding source, amount, and public/private classification.
estimated small commercial-building proxy at 2024-06-26; screening-only
estimated small commercial-building proxy at 2024-06-26; screening-only
Why an exact number was unavailable / remaining gaps
Identify the legal description/PID, seller, registered
titleholder, exact closing/registration dates, title instrument, purchase
consideration and any acquisition-specific public funding. Do not count the
confirmed $255,645 upgrades grant as land consideration or public acquisition
expenditure.
estimated eleven-parcel mixed marina/lodge/airport/marine-commercial package proxy at Jan. 2016; screening-only
estimated eleven-parcel mixed marina/lodge/airport/marine-commercial package proxy at Jan. 2016; screening-only
Why an exact number was unavailable / remaining gaps
The public record does not disclose registered consideration or a closing statement.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
$0
Unresolved share
$4m / $8m / $15m
B.C. presumption scenario
$4m / $8m / $15m
Sources (0)
No external URL was captured in the canonical record; see the archived transfer record and audit matrices.
Transaction evidence sheet — row 92 of 102
92bc-0663-2017-sarita-bay-western
Huu-ay-aht First Nations
Exact • high
Low$3,000,000
Selected$3,000,000
High$3,000,000
Valuation date2017
Method and basis
Joint buyer/vendor release and public issuer disclosure, May 2017; estimated; high confidence
Joint buyer/vendor release and public issuer disclosure, May 2017; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. The public record does not disclose registered consideration or a closing statement.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
Payment to vendor confirmed; ultimate buyer cash/debt source unresolved
Unresolved share
$3,000,000 aggregate
B.C. presumption scenario
$3,000,000 aggregate
Sources (0)
No external URL was captured in the canonical record; see the archived transfer record and audit matrices.
Transaction evidence sheet — row 93 of 102
93kwantlen-2017-mcmillan-island-township
Kwantlen First Nation
Estimated • low
Low$0
Selected$750,000
High$2,000,000
Valuation date2017-10-05
Method and basis
estimated 3.5-acre municipal corner parcel at 2017-10-05; transfer tenure and terms absent; screening-only
estimated 3.5-acre municipal corner parcel at 2017-10-05; transfer tenure and terms absent; screening-only
Why an exact number was unavailable / remaining gaps
Identify legal description/PID, bylaw number, LTSA instrument, exact
registration date and registered-title particulars.; Establish the anonymous donor's purchase amount, other terms and whether any
public expenditure accompanied the privately funded purchase.; Determine whether the later federal addition-to-reserve process completed.
Funding path
B.C.
Confirmed B.C. in-kind/public path; dollar amount unproven
Quatsino First Nation / wholly owned limited partnership
Estimated • low
Low$550,000
Selected$669,000
High$800,000
Valuation dateFY2021–22
Method and basis
estimated conditional proxy from related entity's $669,110 land cost, FY2021–22; low
estimated conditional proxy from related entity's $669,110 land cost, FY2021–22; low
Why an exact number was unavailable / remaining gaps
Identify the exact purchaser and registered titleholder, civic/legal description,
PID, LTSA instrument, closing/registration date, authoritative area, purchase
consideration, financing and any federal, provincial or other public funding.
Reconcile the property to 1279195 Limited Partnership's $669,110 accounting
land balance without assuming equivalence. The official-release avenue is now
complete; this lead remains parked pending a new free parcel/title/funding key
or authorized paid-title access.
forced one-order-of-magnitude bracket around CAD 0.5m; conveyed area unavailable
Forced residual valuation; forced estimate replacing the earlier unbounded result; valuation at transfer year; very low confidence. Asset attributes/agreement terms remain insufficient, so this may materially overstate or understate value.
Why an exact number was unavailable / remaining gaps
A bounded public-expenditure reconciliation pass on 2026-08-02 searched for the
2011 agreement and an underlying BC Hydro conveyance/expenditure record. Exact; phrase web searches and BC Hydro's official sitemap produced no agreement,
closing instrument, parcel-specific expenditure, or disclosed amount. The
already archived Nation annual report remains the strongest public official
completion source; no totals or value classifications changed.; Obtain the 2011 Community Settlement Agreement and identify the complete
settlement consideration without assigning an unsupported land value.; Identify the exact legal parcel/remainder, PID, closing date, LTSA instrument,
and T’ít’q’et-controlled registered titleholder.; Determine whether the addition-to-reserve process later completed.; Monitor former IR 5 only for executed-transfer evidence; do not combine it
with the completed District Lot 1575 conveyance.
Funding path
B.C.
Confirmed B.C. in-kind/public path; dollar amount unproven
Shxwhá:y Village / 1057635 Holdings Limited Partnership
Exact • high
Low$609,001
Selected$609,001
High$609,001
Valuation dateFY2015–16
Method and basis
Audited transaction disclosure, FY2015–16; estimated; high confidence
Audited transaction disclosure, FY2015–16; estimated; high confidence
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Obtain the executed land settlement/royalty-extension agreement.; Identify the transferor, exact parcel/legal description/PID, titleholder,
closing/registration date and LTSA instrument.; Determine whether any acquisition-specific public funding was involved.; Obtain an entity-level property schedule for 1057635 Holdings Limited
Partnership; do not infer current ownership solely from the 2016 contribution.
T’Sou-ke First Nation / Thuna Meh Mun-ah Holdings Inc.
Estimated • very low
Low$3,000,000
Selected$7,500,000
High$18,000,000
Valuation date2015
Method and basis
148.3 acres × CAD 20k / 50k / 120k per acre
Forced residual valuation; forced estimate replacing the earlier unbounded result; valuation at transfer year; very low confidence. Asset attributes/agreement terms remain insufficient, so this may materially overstate or understate value.
Why an exact number was unavailable / remaining gaps
Obtain the underlying provincial disposition/Crown grant and land-title
instrument to establish the transferor styling, instrument number, exact
surveyed area, total consideration, any agreed/appraised value, public
expenditure and tax-exemption value. Section 40 is now conclusively identified
as the second Broom Hill parcel. Do not count Section 41 unless an
authoritative source proves an on-or-after-2015 transfer date.
Funding path
B.C.
Confirmed B.C. in-kind/public path; dollar amount unproven
Official B.C. estimate at 2024-11-18 disposition; estimated; medium confidence
Official B.C. estimate at 2024-11-18 disposition; estimated; medium confidence
Why an exact number was unavailable / remaining gaps
Obtain the LTSA title and instrument to establish the exact registration date
and current registered owner; confirm Ts’uubaa-asatx's control and beneficial
ownership of TSU Holdings GP Inc.; and extract or otherwise open the
image-only ITA to determine exact consideration and implementation terms.
Keep the approximate $1.6 million value separate from purchase consideration
and confirmed public expenditure.
Funding path
B.C.
Confirmed B.C. in-kind/public path; dollar amount unproven
Federal/other public
$0
Private/Nation/debt
$0
Unresolved share
Approximately $1,600,000 in-kind provincial land value
B.C. presumption scenario
Approximately $1,600,000 in-kind provincial land value
estimated urban-land proxy at 2016 approval: 28.71 acres × $0.10m/$0.20m/$0.40m per acre; screening-only/very low
estimated urban-land proxy at 2016 approval: 28.71 acres × $0.10m/$0.20m/$0.40m per acre; screening-only/very low
Why an exact number was unavailable / remaining gaps
Identify the parcel/legal description, reserve name, transferor, underlying
order or instrument, exact approval/registration date, and all consideration
or funding.
estimated urban-land proxy at 2020 approval: 2.49 acres × $0.10m/$0.20m/$0.40m per acre; screening-only/very low
estimated urban-land proxy at 2020 approval: 2.49 acres × $0.10m/$0.20m/$0.40m per acre; screening-only/very low
Why an exact number was unavailable / remaining gaps
Identify the parcel/legal description, reserve name, transferor, underlying
order or instrument, exact approval/registration date, and all consideration
or funding.
The fiscal 2020–21 $100,000 accounting Land addition remains an unresolved
parcel-identification lead, not consideration or public expenditure.
Stated negotiated purchase price, February 2024; estimated; high confidence; $23.480404m accounting addition is a cross-check only
Stated negotiated purchase price, February 2024; estimated; high confidence; $23.480404m accounting addition is a cross-check only
Why an exact number was unavailable / remaining gaps
An exact transaction amount was found; remaining gaps concern allocation, title, or funding details rather than the selected value. Identify seller, civic address/legal description, PID or reserve survey, acquisition
and ATR instruments, exact dates, registered/interim titleholder, any closing
adjustment to the stated $23.5 million negotiated price, and any federal,
provincial or other funding.
Funding path
B.C.
$0
Federal/other public
$0
Private/Nation/debt
Payment to vendor confirmed; ultimate buyer cash/debt source unresolved
estimated three-lot proxy centred on FY2020–21 $1.109390m Land addition; screening-only/very low; $300k deposit included, not added
estimated three-lot proxy centred on FY2020–21 $1.109390m Land addition; screening-only/very low; $300k deposit included, not added
Why an exact number was unavailable / remaining gaps
Identify the lots, legal descriptions/PIDs, sellers, contracts, closing and
registration dates, title/instruments, actual consideration and any
acquisition-specific public funding. Explain the later Land-cost reduction to
$1,088,021 without assuming it represents a disposition or price adjustment.
This is a comprehensive public-source valuation and funding analysis, not an appraisal, title opinion, forensic audit or allegation of misconduct. lower-confidence estimated ranges can materially overstate or understate value. Corporate acquisitions may include liabilities and businesses; in-kind and brownfield transfers can have negative or contingent net value; and accounting additions may include costs other than consideration.
Evidence that would replace estimates
LTSA title searches, transfer instruments and declared consideration.
Closing statements, purchase agreements and asset-allocation schedules.
BC Registry historical corporate reports, shareholder ledgers and financing instruments.
Parcel identifiers, legal descriptions, appraisals, assessments, building areas and condition reports.
Government payment ledgers, settlement allocations and Nation-controlled-entity loan schedules.
Until those records are available, the report provides finite ranges because the requested completion rule requires every transfer to carry a number. The selected values should therefore be read together with evidence tier, confidence and the exact-price gap—not as 102 equally certain prices.