ontario regulation 318/05

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. 71/91

(Exemption — Disposition of Land By Employee to Employer)

1. (1) Subsection 1 (1) of Ontario Regulation 71/91 is amended by striking out “or same-sex partner” in the portion before paragraph 1.

(2) Paragraph 2 of subsection 1 (1) of the Regulation is amended by striking out “or same-sex partner”.

(3) Paragraph 4 of subsection 1 (1) of the Regulation is amended by striking out “or same-sex partner”.

(4) Paragraph 6 of subsection 1 (1) of the Regulation is amended by striking out “or same-sex partner”.

(5) Paragraph 7 of subsection 1 (1) of the Regulation is amended by striking out “or same-sex partner”.

(6) Paragraph 8 of subsection 1 (1) of the Regulation is amended by striking out “or same-sex partner”.

(7) Clause (a) of the definition of “employee relocation plan” in subsection 1 (3) of the Regulation is amended by striking out “or same-sex partner”.

(8) Clause (b) of the definition of “employee relocation plan” in subsection 1 (3) of the Regulation is amended by striking out “or same-sex partner”

(9) The definition of “profits” in subsection 1 (3) of the Regulation is amended by striking out “or same-sex partner”.