O. Reg. 374/04: EXEMPTION(S) - FOR CERTAIN TRANSFERS UNDER THE MUNICIPAL WATER AND SEWAGE TRANSFER ACT, 1997
under Land Transfer Tax Act, R.S.O. 1990, c. L.6
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| December 6, 2004 – September 6, 2012 |
Land Transfer Tax Act
Loi sur les droits de cession immobilière
ONTARIO REGULATION 374/04
EXEMPTION(S) — FOR CERTAIN TRANSFERS UNDER THE MUNICIPAL WATER AND SEWAGE TRANSFER ACT, 1997
Historical version for the period December 6, 2004 to September 6, 2012.
No amendments.
This Regulation is made in English only.
Exemption
1. (1) No tax is payable under the Act on the acquisition of land by a municipality pursuant to a transfer order under section 2 of the Municipal Water and Sewage Transfer Act, 1997. O. Reg. 374/04, s. 1 (1).
(2) In subsection (1),
“municipality” has the same meaning as in the Municipal Water and Sewage Transfer Act, 1997. O. Reg. 374/04, s. 1 (2).
2. Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 374/04, s. 2.