You're using an outdated browser. This website will not display correctly and some features will not work.
Learn more about the browsers we support for a faster and safer online experience.

O. Reg. 321/05: Exemption(s) - For Certain Life Lease Interests

filed June 13, 2005 under Land Transfer Tax Act, R.S.O. 1990, c. L.6

Skip to content


ontario regulation 321/05

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. 88/04

(Exemption(s) – For Certain Life Lease Interests)

1. The definition of “spouse” in section 1 of Ontario Regulation 88/04 is revoked.

2. Paragraph 2 of section 2 of the Regulation is revoked and the following substituted:

2. Each individual acquired the life lease interest in order to use the unit as his or her principal residence or as the principal residence of the individual’s parent or spouse.