D-17 - Land Transfer Duties Act

Section 45 Disposition versions

1995-01-30

45. In the case of a deemed transfer of land, sections 40 to 44.1 do not apply. However, there shall be an exemption from the payment of duties in the following cases of deemed transfers, provided the statement provided for in section 27 mentions the fact that the control of the transferee, if the transferee is a corporation, or the interest or share contemplated in subparagraph c of subsection 1 of section 24, if the transferee is a partnership, trust, association, syndicate or any other group, has been acquired, directly or indirectly, in any manner whatever,

(a)  by reason of a transfer of shares or an interest, as the case may be, to an ascendant or descendant in the direct line, or between spouses, between the father or mother of an individual and the spouse of the individual, or between the spouse of an individual and the son or daughter of the individual;

(b)  by a person who was a non-resident person at the time of the transfer and who carried on on 11 May 1976 and has carried on without interruption from such date till the date of the deemed transfer, a farming business in Québec having an agricultural production for market of an annual value of $20,000 or more, provided the land is used immediately after the deemed transfer for the carrying on of such business; or

(c)  by reason of a transfer of shares, interest or participation, as the case may be, devolved under the will or other act or testamentary disposition of the deceased or under the deceased’s intestate succession.

1976, c. 23, s. 45; 1983, c. 49, s. 2; 1994, c. 22, s. 22; 1995, c. 1, s. 4.

1994-06-17

45. In the case of a deemed transfer of land, sections 40 to 44.1 do not apply. However, there shall be an exemption from the payment of duties in the following cases of deemed transfers, provided the statement provided for in section 27 mentions the fact that the control of the transferee, if the transferee is a corporation, or the interest or share contemplated in subparagraph c of subsection 1 of section 24, if the transferee is a partnership, trust, association, syndicate or any other group, has been acquired, directly or indirectly, in any manner whatever,

(a)  by reason of a transfer of shares or an interest, as the case may be, to an ascendant or descendant in the direct line, or between spouses, between the father or mother of an individual and the spouse of the individual, or between the spouse of an individual and the son or daughter of the individual; or

(b)  by a person who was a non-resident person at the time of the transfer and who carried on on 11 May 1976 and has carried on without interruption from such date till the date of the deemed transfer, a farming business in Québec having an agricultural production for market of an annual value of $20 000 or more, provided the land is used immediately after the deemed transfer for the carrying on of such business.

1976, c. 23, s. 45; 1983, c. 49, s. 2; 1994, c. 22, s. 22.

1983-12-21

45. In the case of a deemed transfer of land, sections 40 to 44.1 do not apply. However, there shall be an exemption from the payment of duties in the following cases of deemed transfers, provided the statement provided for in section 27 mentions the fact that the control of the transferee, if the transferee is a corporation, or the interest or share contemplated in subparagraph c of subsection 1 of section 24, if the transferee is a partnership, trust, association, syndicate or any other group, has been acquired, directly or indirectly, in any manner whatever,

(a)  by reason of a transfer of shares or an interest, as the case may be, to an ascendant or descendant in the direct line, or between consorts, between father-in-law or mother-in-law and son-in-law or daughter-in-law, or between stepfather or stepmother and stepson or stepdaughter; or

(b)  by a person who was a non-resident person at the time of the transfer and who carried on on 11 May 1976 and has carried on without interruption from such date till the date of the deemed transfer, a farming business in Québec having an agricultural production for market of an annual value of $20 000 or more, provided the land is used immediately after the deemed transfer for the carrying on of such business.

1976, c. 23, s. 45; 1983, c. 49, s. 2.

1977-12-31

45. In the case of a deemed transfer of land, sections 40 to 44 do not apply. However, there shall be an exemption from the payment of duties in the following cases of deemed transfer, provided the statement provided for in section 27 mentions the fact that the control of the transferee, if the transferee is a corporation, or the interest or share contemplated in subparagraph c of subsection 1 of section 24, if the transferee is a partnership, trust, association, syndicate or any other group, has been acquired, directly or indirectly, in any manner whatever,

(a)  by reason of a transfer of shares or an interest, as the case may be, to an ascendant or descendant in the direct line, or between consorts, between father-in-law or mother-in-law and son-in-law or daughter-in-law, or between stepfather or stepmother and stepson or stepdaughter; or

(b)  by a person who was a non-resident person at the time of the transfer and who carried on on 11 May 1976 and has carried on without interruption from such date till the date of the deemed transfer, a farming business in Québec having an agricultural production for market of an annual value of twenty thousand dollars or more, provided the land is used immediately after the deemed transfer for the carrying on of such business.

1976, c. 23, s. 45.