ONTARIO REGULATION 120/00

made under the

LAND TRANSFER TAX ACT

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

Amending O. Reg. 71/91

(Exemption — Disposition of Land By Employee to Employer)

1. Ontario Regulation 71/91 is amended by inserting “or same–sex partner” after “spouse” in each of the following provisions:

Subsection 1 (1), second line

Paragraphs 2, 4, 6, 7 and 8 of subsection 1 (1)

Clauses (a) and (b) of the definition of “employee relocation plan” in subsection 1 (3)

The definition of “profits” in subsection 1 (3)

2. 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.