D-17 - Land Transfer Duties Act

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44.2. Notwithstanding section 37, where payment of duties relating to the transfer of land for the purposes of expansion is deferred by virtue of section 31 and paragraphs a, b and c of subsection 1 of section 44.1 may apply to the land or part thereof, the transferee is deemed to have been exempted, from 21 December 1983, by virtue of the said section 44.1, from payment of the duties relating to the land or that part of the land and the Minister shall, upon the application of the transferee, make a new assessment cancelling the obligation to pay the duties in question.
1983, c. 49, s. 1.