D-17 - Land Transfer Duties Act

Section 3 Disposition versions

1977-12-31

3. For the purposes of this Act or the regulations, a physical person is deemed to be ordinarily resident in Canada if at the time such expression is being considered,

(a)  he has sojourned in Canada for a period of or periods the aggregate of which is 366 days or more during the 24 months immediately preceding that time;

(b)  he is a member of the Canadian Armed Forces;

(c)  he is an ambassador, minister, high commissioner, officer or servant of Canada, or an agent-general, officer or servant of a province, and was resident in Canada immediately prior to appointment or employment by Canada or the province;

(d)  he is performing services in a country other than Canada under a prescribed international development assistance program and was resident in Canada at any time in the three month period preceding the day on which such services commenced;

(e)  he is the spouse of an individual described in paragraph b, c or d living with him; or

(f)  he is the child less than 18 years of age of a person described in paragraph b, c or d.

1976, c. 23, s. 3.