D-17 - Land Transfer Duties Act

Full text
37.1. Notwithstanding section 37, where a transferee has obtained the deferment, under section 31, of the payment of the duties relating to the transfer of land, whether because that land was not, at the time of the transfer, situated in whole or in part in a reserved area or in an agricultural zone established in accordance with the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1), or because, at the date of expiry of the delay provided for by that section 31, the land is situated in whole or in part in such an area or in such a zone and the transferee has been unable, owing to the application of the Act respecting the preservation of agricultural land and agricultural activities, to fulfil the conditions provided for by that section 31 within the delay provided for therein, the transferee is deemed to have fulfilled these conditions within the delay provided for and the Minister shall, upon the application of the transferee, make a new assessment cancelling the obligation to pay the duties in question.
1979, c. 38, s. 38; 1996, c. 26, s. 85.
37.1. Notwithstanding section 37, where a transferee has obtained the deferment, under section 31, of the payment of the duties relating to the transfer of land, whether because that land was not, at the time of the transfer, situated in whole or in part in a reserved area or in an agricultural zone established in accordance with the Act to preserve agricultural land (chapter P-41.1), or because, at the date of expiry of the delay provided for by that section 31, the land is situated in whole or in part in such an area or in such a zone and the transferee has been unable, owing to the application of the Act to preserve agricultural land, to fulfil the conditions provided for by that section 31 within the delay provided for therein, the transferee is deemed to have fulfilled these conditions within the delay provided for and the Minister shall, upon the application of the transferee, make a new assessment cancelling the obligation to pay the duties in question.
1979, c. 38, s. 38.