ontario regulation 374/04

made under the

land transfer tax act

Made: December 1, 2004
Filed: December 6, 2004
Printed in The Ontario Gazette: December 25, 2004

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

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.

(2) In subsection (1),

“municipality” has the same meaning as in the Municipal Water and Sewage Transfer Act, 1997.

Commencement

2. This Regulation shall be deemed to have come into force on May 27, 1997.