ONTARIO REGULATION 117/00

made under the

Land Transfer Tax Act

Made: February 16, 2000
Filed: February 16, 2000

Amending Reg. 696 of R.R.O. 1990

(Exemption(s):  For Certain Inter-Spousal Transfers)

1. The title to Regulation 696 of the Revised Regulations of Ontario, 1990 is revoked and the following substituted:

EXEMPTION(S):  FOR CERTAIN TRANSFERS BETWEEN SPOUSES OR SAME–SEX PARTNERS

2. Section 1 of the Regulation is amended by striking out “spouse or former spouse” and substituting “spouse, same–sex partner or former spouse or same–sex partner”.

3. This Regulation comes into force on the day section 32 of the Amendments Because of the Supreme Court of Canada Decision in M. v. H. Act, 1999 comes into force.