ontario regulation 317/05

made under the

Land Transfer Tax Act

Made: June 1, 2005
Filed: June 13, 2005
Printed in The Ontario Gazette: July 2, 2005

Amending O. Reg. 70/91

(Exemptions From Tax under Section 3 of the Act)

1. (1) Clause 3 (1) (b) of Ontario Regulation 70/91 is amended by striking out “spouse, same-sex partner or former spouse or same-sex partner” and substituting “spouse or former spouse”.

(2) Clause 3 (1) (c.1) of the Regulation is amended by striking out “or to the same-sex partner of the person making the disposition”.

(3) Subsection 3 (2) of the Regulation is revoked.