Land Transfer Tax Act

ONTARIO REGULATION 374/04

exemption(s) — for certain transfers under the Municipal Water and Sewage Transfer Act, 1997

Consolidation Period:  From September 7, 2012 to the e-Laws currency date.

Last amendment: 261/12.

Legislative History: 261/12.

This is the English version of a bilingual regulation.

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.