D-15.1 - Act respecting duties on transfers of immovables

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20. There shall be an exemption from the payment of transfer duties in the following cases:
(a)  the amount of the basis of imposition is less than $5,000;
(b)  the deed relates to the transfer of an immovable to a legal person and the transferor is a trust which was created for the sole purpose of acquiring and holding the immovable temporarily until the legal person is constituted;
(c)  the deed relates to the transfer of an immovable by a transferor who is a natural person or a trust to a transferee that is a trust where the latter trust has been established for the exclusive benefit of the transferor;
(d)  the deed relates to the transfer of an immovable to an ascendant or descendant in the direct line, or between spouses, or to a transferee who is the consort of the son, daughter, father or mother of the transferor or is the son, daughter, father or mother of the consort of the transferor;
(d.1)  the deed relates to the transfer of an immovable between former de facto spouses or to a transferee who is the former de facto spouse of the son, daughter, father or mother of the transferor or who is the son, daughter, father or mother of the former de facto spouse of the transferor, if the transfer occurs within 12 months after the date on which they began to live apart because of the breakdown of their union;
(e)  the deed relates to the transfer of an immovable by a transferor who is a natural person to a transferee that is a trust, where the transferor and the person for whose benefit the trust is established are the same person or persons related to each other within the meaning of subparagraph d or d.1;
(e.1)  the deed relates to the transfer of an immovable by a trust to the natural person for whose benefit the trust is established, where that person and the person who transferred the immovable to the trust are the same person or persons related to each other within the meaning of subparagraph d or d.1;
(f)  the deed relates to the transfer of an immovable to a transferee that has insured a hypothecary loan, where that transfer is made from the hypothecary creditor to the insurer under a clause of the insurance policy stipulating that the payment of the indemnity, in the event of the default of the debtor, depends on that transfer;
(g)  the deed relates to the transfer of an immovable to a transferee who recovers the ownership of the immovable as a consequence of a reservation of ownership in his or her favour;
(h)  the deed relates to the transfer of an immovable to a housing cooperative and the transferor is a federation of housing cooperatives or a non-profit organization which has acquired the immovable for the sole purpose of transferring it to the housing cooperative.
For the purposes of subparagraph d of the first paragraph, the word spouses, in addition to married or civil union spouses, means two persons of opposite or of the same sex who, on the date of the transfer, are living in a de facto union and have lived in a de facto union for a period of 12 months ending before the date of the transfer or are the father and mother of a child. Two persons of opposite or of the same sex who were living in a de facto union at any time before the date of the transfer are deemed to be living in a de facto union on that date, unless they are living apart on that date by reason of the breakdown of their union and the period during which they have lived apart has lasted at least 90 days and includes the date of the transfer.
The exemption provided in subparagraph d of the first paragraph does not apply to a transfer made to a descendant if the transferor acquired the immovable either from a descendant in the direct line or from a trust that acquired the immovable from such a descendant and the transferor has not retained the ownership of the immovable during a period of at least two years after the acquisition, except if the transfer results from the death of the transferor or the immovable is transferred to the person from whom, or trust from which, the immovable had been acquired.
For the purposes of subparagraph d.1 of the first paragraph, former de facto spouses means two persons of opposite or the same sex who have lived in a de facto union for a period of 12 months ending before the date of the transfer or who are the father and mother of a child and are living apart on the date of the transfer because of the breakdown of their union, if the separation lasted for a period of at least 90 days.
1976, c. 30, s. 20; 1978, c. 61, s. 4; 1982, c. 63, s. 227; 1992, c. 57, s. 627; 1993, c. 78, s. 35; 1995, c. 7, s. 10; 1997, c. 93, s. 112; 1999, c. 14, s. 12; 1999, c. 40, s. 112; 2002, c. 37, s. 147; 2002, c. 6, s. 135; 2017, c. 1, s. 40.
20. There shall be an exemption from the payment of transfer duties in the following cases:
(a)  the amount of the basis of imposition is less than $5,000;
(b)  the deed relates to the transfer of an immovable to a legal person and the transferor is a trust which was created for the sole purpose of acquiring and holding the immovable temporarily until the legal person is constituted;
(c)  the deed relates to the transfer of an immovable by a transferor who is a natural person or a trust to a transferee that is a trust where the latter trust has been established for the exclusive benefit of the transferor;
(d)  the deed relates to the transfer of an immovable to an ascendant or descendant in the direct line, or between spouses, or to a transferee who is the consort of the son, daughter, father or mother of the transferor or is the son, daughter, father or mother of the consort of the transferor;
(e)  the deed relates to the transfer of an immovable by a natural person to a transferee that is a trust, and the transferor and the person in favour of whom the trust was established are the same person or, in relation to one another, related persons within the meaning of paragraph d;
(e.1)  the deed relates to the transfer of an immovable by a trust to the natural person for whose benefit the trust is established, if that person and the person who transferred the immovable to the trust are the same person or, in relation to one another, related persons within the meaning of paragraph d;
(f)  the deed relates to the transfer of an immovable to a transferee that has insured a hypothecary loan, where that transfer is made from the hypothecary creditor to the insurer under a clause of the insurance policy stipulating that the payment of the indemnity, in the event of the default of the debtor, depends on that transfer;
(g)  the deed relates to the transfer of an immovable to a transferee who recovers the ownership of the immovable as a consequence of a reservation of ownership in his or her favour;
(h)  the deed relates to the transfer of an immovable to a housing cooperative and the transferor is a federation of housing cooperatives or a non-profit organization which has acquired the immovable for the sole purpose of transferring it to the housing cooperative.
For the purposes of subparagraph d of the first paragraph, the word spouses, in addition to married or civil union spouses, means two persons of opposite or of the same sex who, on the date of the transfer, are living in a de facto union and have lived in a de facto union for a period of 12 months ending before the date of the transfer or are the father and mother of a child. Two persons of opposite or of the same sex who were living in a de facto union at any time before the date of the transfer are deemed to be living in a de facto union on that date, unless they are living apart on that date by reason of the breakdown of their union and the period during which they have lived apart has lasted at least 90 days and includes the date of the transfer.
The exemption provided in subparagraph d of the first paragraph does not apply to a transfer made to a descendant if the transferor acquired the immovable either from a descendant in the direct line or from a trust that acquired the immovable from such a descendant and the transferor has not retained the ownership of the immovable during a period of at least two years after the acquisition, except if the transfer results from the death of the transferor or the immovable is transferred to the person from whom, or trust from which, the immovable had been acquired.
1976, c. 30, s. 20; 1978, c. 61, s. 4; 1982, c. 63, s. 227; 1992, c. 57, s. 627; 1993, c. 78, s. 35; 1995, c. 7, s. 10; 1997, c. 93, s. 112; 1999, c. 14, s. 12; 1999, c. 40, s. 112; 2002, c. 37, s. 147; 2002, c. 6, s. 135.
20. There shall be an exemption from the payment of transfer duties in the following cases:
(a)  the amount of the basis of imposition is less than $5 000;
(b)  the deed relates to the transfer of an immovable to a legal person and the transferor is a trust which was created for the sole purpose of acquiring and holding the immovable temporarily until the legal person is constituted;
(c)  the deed relates to the transfer of an immovable by a transferor who is a natural person or a trust to a transferee that is a trust where the latter trust has been established for the exclusive benefit of the transferor;
(d)  the deed relates to the transfer of an immovable to an ascendant or descendant in the direct line, or between consorts, or to a transferee who is the consort of the son, daughter, father or mother of the transferor or is the son, daughter, father or mother of the consort of the transferor;
(e)  the deed relates to the transfer of an immovable by a natural person to a transferee that is a trust, and the transferor and the person in favour of whom the trust was established are the same person or, in relation to one another, related persons within the meaning of paragraph d;
(e.1)  the deed relates to the transfer of an immovable by a trust to the natural person for whose benefit the trust is established, if that person and the person who transferred the immovable to the trust are the same person or, in relation to one another, related persons within the meaning of paragraph d;
(f)  the deed relates to the transfer of an immovable to a transferee that has insured a hypothecary loan, where that transfer is made from the hypothecary creditor to the insurer under a clause of the insurance policy stipulating that the payment of the indemnity, in the event of the default of the debtor, depends on that transfer;
(g)  the deed relates to the transfer of an immovable to a transferee who recovers the ownership of the immovable as a consequence of a reservation of ownership in his favour;
(h)  the deed relates to the transfer of an immovable to a housing cooperative and the transferor is a federation of housing cooperatives or a non-profit organization which has acquired the immovable for the sole purpose of transferring it to the housing cooperative.
For the purposes of subparagraph d of the first paragraph, the word consorts, in addition to its ordinary meaning, means two persons of opposite or of the same sex who, on the date of the transfer, are living in a de facto union and have lived in a de facto union for a period of 12 months ending before the date of the transfer or are the father and mother of a child. Two persons of opposite or of the same sex who were living in a de facto union at any time before the date of the transfer are deemed to be living in a de facto union on that date, unless they are living apart on that date by reason of the breakdown of their union and the period during which they have lived apart has lasted at least 90 days and includes the date of the transfer.
The exemption provided in subparagraph d of the first paragraph does not apply to a transfer made to a descendant if the transferor acquired the immovable either from a descendant in the direct line or from a trust that acquired the immovable from such a descendant and the transferor has not retained the ownership of the immovable during a period of at least two years after the acquisition, except if the transfer results from the death of the transferor or the immovable is transferred to the person from whom, or trust from which, the immovable had been acquired.
1976, c. 30, s. 20; 1978, c. 61, s. 4; 1982, c. 63, s. 227; 1992, c. 57, s. 627; 1993, c. 78, s. 35; 1995, c. 7, s. 10; 1997, c. 93, s. 112; 1999, c. 14, s. 12; 1999, c. 40, s. 112; 2002, c. 37, s. 147.
20. There shall be an exemption from the payment of transfer duties in the following cases:
(a)  the amount of the basis of imposition is less than $5 000;
(b)  the deed relates to the transfer of an immovable to a legal person and the transferor is a trust which was created for the sole purpose of acquiring and holding the immovable temporarily until the legal person is constituted;
(c)  the deed relates to the transfer of an immovable by a transferor who is a natural person or a trust to a transferee that is a trust where the latter trust has been established for the exclusive benefit of the transferor;
(d)  the deed relates to the transfer of an immovable to an ascendant or descendant in the direct line, or between consorts, or to a transferee who is the consort of the son, daughter, father or mother of the transferor or is the son, daughter, father or mother of the consort of the transferor;
(e)  the deed relates to the transfer of an immovable to a transferee that is a trust, and the transferor and the person in favour of whom the trust was established are related persons within the meaning of paragraph d;
(e.1)  the deed relates to the transfer of an immovable by a trust to the natural person for whose benefit the trust is established, if that person and the person who transferred the immovable to the trust are, in relation to one another, related persons within the meaning of paragraph d;
(f)  the deed relates to the transfer of an immovable to a transferee that has insured a hypothecary loan, where that transfer is made from the hypothecary creditor to the insurer under a clause of the insurance policy stipulating that the payment of the indemnity, in the event of the default of the debtor, depends on that transfer;
(g)  the deed relates to the transfer of an immovable to a transferee who recovers the ownership of the immovable as a consequence of a reservation of ownership in his favour;
(h)  the deed relates to the transfer of an immovable to a housing cooperative and the transferor is a federation of housing cooperatives or a non-profit organization which has acquired the immovable for the sole purpose of transferring it to the housing cooperative.
For the purposes of subparagraph d of the first paragraph, the word consorts, in addition to its ordinary meaning, means two persons of opposite or of the same sex who, on the date of the transfer, are living in a de facto union and have lived in a de facto union for a period of 12 months ending before the date of the transfer or are the father and mother of a child. Two persons of opposite or of the same sex who were living in a de facto union at any time before the date of the transfer are deemed to be living in a de facto union on that date, unless they are living apart on that date by reason of the breakdown of their union and the period during which they have lived apart has lasted at least 90 days and includes the date of the transfer.
The exemption provided in subparagraph d of the first paragraph does not apply to a transfer made to a descendant if the transferor acquired the immovable either from a descendant in the direct line or from a trust that acquired the immovable from such a descendant and the transferor has not retained the ownership of the immovable during a period of at least two years after the acquisition, except if the transfer results from the death of the transferor or the immovable is transferred to the person from whom, or trust from which, the immovable had been acquired.
1976, c. 30, s. 20; 1978, c. 61, s. 4; 1982, c. 63, s. 227; 1992, c. 57, s. 627; 1993, c. 78, s. 35; 1995, c. 7, s. 10; 1997, c. 93, s. 112; 1999, c. 14, s. 12; 1999, c. 40, s. 112.
20. There shall be an exemption from the payment of transfer duties in the following cases:
(a)  the amount of the basis of imposition is less than $5 000;
(b)  the deed relates to the transfer of an immovable to a corporation and the transferor is a trust which was created for the sole purpose of acquiring and holding the immovable temporarily until such corporation is incorporated;
(c)  the deed relates to the transfer of an immovable by a transferor who is a physical person or a trust to a transferee that is a trust where the latter trust has been established for the exclusive benefit of the transferor;
(d)  the deed relates to the transfer of an immovable to an ascendant or descendant in the direct line, or between consorts, or to a transferee who is the consort of the son, daughter, father or mother of the transferor or is the son, daughter, father or mother of the consort of the transferor;
(e)  the deed relates to the transfer of an immovable to a transferee that is a trust, and the transferor and the person in favour of whom the trust was established are related persons within the meaning of paragraph d;
(e.1)  the deed relates to the transfer of an immovable by a trust to the natural person for whose benefit the trust is established, if that person and the person who transferred the immovable to the trust are, in relation to one another, related persons within the meaning of paragraph d;
(f)  the deed relates to the transfer of an immovable to a transferee that has insured a hypothecary loan, where that transfer is made from the hypothecary creditor to the insurer under a clause of the insurance policy stipulating that the payment of the indemnity, in the event of the default of the debtor, depends on that transfer;
(g)  the deed relates to the transfer of an immovable to a transferee who recovers the ownership of the immovable as a consequence of a reservation of ownership in his favour;
(h)  the deed relates to the transfer of an immovable to a housing cooperative and the transferor is a federation of housing cooperatives or a non-profit organization which has acquired the immovable for the sole purpose of transferring it to the housing cooperative.
For the purposes of subparagraph d of the first paragraph, the word consorts, in addition to its ordinary meaning, means two persons of opposite or of the same sex who, on the date of the transfer, are living in a de facto union and have lived in a de facto union for a period of 12 months ending before the date of the transfer or are the father and mother of a child. Two persons of opposite or of the same sex who were living in a de facto union at any time before the date of the transfer are deemed to be living in a de facto union on that date, unless they are living apart on that date by reason of the breakdown of their union and the period during which they have lived apart has lasted at least 90 days and includes the date of the transfer.
The exemption provided in subparagraph d of the first paragraph does not apply to a transfer made to a descendant if the transferor acquired the immovable either from a descendant in the direct line or from a trust that acquired the immovable from such a descendant and the transferor has not retained the ownership of the immovable during a period of at least two years after the acquisition, except if the transfer results from the death of the transferor or the immovable is transferred to the person from whom, or trust from which, the immovable had been acquired.
1976, c. 30, s. 20; 1978, c. 61, s. 4; 1982, c. 63, s. 227; 1992, c. 57, s. 627; 1993, c. 78, s. 35; 1995, c. 7, s. 10; 1997, c. 93, s. 112; 1999, c. 14, s. 12.
20. There shall be an exemption from the payment of transfer duties in the following cases:
(a)  the amount of the basis of imposition is less than $5 000;
(b)  the deed relates to the transfer of an immovable to a corporation and the transferor is a trust which was created for the sole purpose of acquiring and holding the immovable temporarily until such corporation is incorporated;
(c)  the deed relates to the transfer of an immovable by a transferor who is a physical person or a trust to a transferee that is a trust where the latter trust has been established for the exclusive benefit of the transferor;
(d)  the deed relates to the transfer of an immovable to an ascendant or descendant in the direct line, or between consorts, or to a transferee who is the consort of the son, daughter, father or mother of the transferor or is the son, daughter, father or mother of the consort of the transferor;
(e)  the deed relates to the transfer of an immovable to a transferee that is a trust, and the transferor and the person in favour of whom the trust was established are related persons within the meaning of paragraph d;
(e.1)  the deed relates to the transfer of an immovable by a trust to the natural person for whose benefit the trust is established, if that person and the person who transferred the immovable to the trust are, in relation to one another, related persons within the meaning of paragraph d;
(f)  the deed relates to the transfer of an immovable to a transferee that has insured a hypothecary loan, where that transfer is made from the hypothecary creditor to the insurer under a clause of the insurance policy stipulating that the payment of the indemnity, in the event of the default of the debtor, depends on that transfer;
(g)  the deed relates to the transfer of an immovable to a transferee who recovers the ownership of the immovable as a consequence of a reservation of ownership in his favour;
(h)  the deed relates to the transfer of an immovable to a housing cooperative and the transferor is a federation of housing cooperatives or a non-profit organization which has acquired the immovable for the sole purpose of transferring it to the housing cooperative.
For the purposes of subparagraph d of the first paragraph, the word consorts, in addition to its ordinary meaning, means two persons of opposite sex who, on the date of the transfer, are living in a de facto union and have lived in a de facto union for a period of 12 months ending before the date of the transfer or are the father and mother of a child. Two persons of opposite sex who were living in a de facto union at any time before the date of the transfer are deemed to be living in a de facto union on that date, unless they are living apart on that date by reason of the breakdown of their union and the period during which they have lived apart has lasted at least 90 days and includes the date of the transfer.
The exemption provided in subparagraph d of the first paragraph does not apply to a transfer made to a descendant if the transferor acquired the immovable either from a descendant in the direct line or from a trust that acquired the immovable from such a descendant and the transferor has not retained the ownership of the immovable during a period of at least two years after the acquisition, except if the transfer results from the death of the transferor or the immovable is transferred to the person from whom, or trust from which, the immovable had been acquired.
1976, c. 30, s. 20; 1978, c. 61, s. 4; 1982, c. 63, s. 227; 1992, c. 57, s. 627; 1993, c. 78, s. 35; 1995, c. 7, s. 10; 1997, c. 93, s. 112.
20. There shall be an exemption from the payment of transfer duties in the following cases:
(a)  the amount of the basis of imposition is less than $5 000;
(b)  the deed relates to the transfer of an immovable to a corporation and the transferor is a trust which was created for the sole purpose of acquiring and holding the immovable temporarily until such corporation is incorporated;
(c)  the deed relates to the transfer of an immovable by a transferor who is a physical person or a trust to a transferee that is a trust governed by a jurisdiction of common law and the transfer does not entail a change in the beneficial ownership of the immovable;
(d)  the deed relates to the transfer of an immovable to an ascendant or descendant in the direct line, or between consorts, or to a transferee who is the consort of the son, daughter, father or mother of the transferor or is the son, daughter, father or mother of the consort of the transferor;
(e)  the deed relates to the transfer of an immovable to a transferee that is a trust, and the transferor and the person in favour of whom the trust was established are related persons within the meaning of paragraph d;
(e.1)  the deed relates to the transfer of an immovable by a trust to the natural person for whose benefit the trust is established, if that person and the person who transferred the immovable to the trust are, in relation to one another, related persons within the meaning of paragraph d;
(f)  the deed relates to the transfer of an immovable to a transferee that has insured a hypothecary loan, where that transfer is made from the hypothecary creditor to the insurer under a clause of the insurance policy stipulating that the payment of the indemnity, in the event of the default of the debtor, depends on that transfer;
(g)  the deed relates to the transfer of an immovable to a transferee who recovers the ownership of the immovable as a consequence of a reservation of ownership in his favour;
(h)  the deed relates to the transfer of an immovable to a housing cooperative and the transferor is a federation of housing cooperatives or a non-profit organization which has acquired the immovable for the sole purpose of transferring it to the housing cooperative.
For the purposes of subparagraph d of the first paragraph, the word consorts, in addition to its ordinary meaning, means two persons of opposite sex who, on the date of the transfer, are living in a de facto union and have lived in a de facto union for a period of 12 months ending before the date of the transfer or are the father and mother of a child. Two persons of opposite sex who were living in a de facto union at any time before the date of the transfer are deemed to be living in a de facto union on that date, unless they are living apart on that date by reason of the breakdown of their union and the period during which they have lived apart has lasted at least 90 days and includes the date of the transfer.
The exemption provided in subparagraph d of the first paragraph does not apply to a transfer made to a descendant if the transferor acquired the immovable either from a descendant in the direct line or from a trust that acquired the immovable from such a descendant and the transferor has not retained the ownership of the immovable during a period of at least two years after the acquisition, except if the transfer results from the death of the transferor or the immovable is transferred to the person from whom, or trust from which, the immovable had been acquired.
1976, c. 30, s. 20; 1978, c. 61, s. 4; 1982, c. 63, s. 227; 1992, c. 57, s. 627; 1993, c. 78, s. 35; 1995, c. 7, s. 10.
20. There shall be an exemption from the payment of transfer duties in the following cases:
(a)  the amount of the basis of imposition is less than $5 000;
(b)  the deed relates to the transfer of an immovable to a corporation and the transferor is a trust which was created for the sole purpose of acquiring and holding the immovable temporarily until such corporation is incorporated;
(c)  the deed relates to the transfer of an immovable by a transferor who is a physical person or a trust to a transferee that is a trust governed by a jurisdiction of common law and the transfer does not entail a change in the beneficial ownership of the immovable;
(d)  the deed relates to the transfer of an immovable 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;
(e)  the deed relates to the transfer of an immovable to a transferee that is a trust, and the transferor and the person in favour of whom the trust was established are related persons within the meaning of paragraph d;
(f)  the deed relates to the transfer of an immovable to a transferee that has insured a hypothecary loan, where that transfer is made from the hypothecary creditor to the insurer under a clause of the insurance policy stipulating that the payment of the indemnity, in the event of the default of the debtor, depends on that transfer;
(g)  the deed relates to the transfer of an immovable to a transferee who recovers the ownership of the immovable as a consequence of a reservation of ownership in his favour; or
(h)  the deed relates to the transfer of an immovable to a housing cooperative and the transferor is a federation of housing cooperatives or a non-profit organization which has acquired the immovable for the sole purpose of transferring it to the housing cooperative.
1976, c. 30, s. 20; 1978, c. 61, s. 4; 1982, c. 63, s. 227; 1992, c. 57, s. 627; 1993, c. 78, s. 35.
20. There shall be an exemption from the payment of transfer duties in the following cases, provided the deed of transfer mentions the fact that:
(a)  the amount of the consideration is less than $5 000;
(b)  the deed relates to the transfer of an immoveable to a corporation and the transferor is a trust which was created for the sole purpose of acquiring and holding the immoveable temporarily until such corporation is incorporated;
(c)  the deed relates to the transfer of an immoveable by a transferor who is a physical person or a trust to a transferee that is a trust governed by a jurisdiction of common law and the transfer does not entail a change in the beneficial ownership of the immoveable;
(d)  the deed relates to the transfer of an immoveable 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;
(e)  the deed relates to the transfer of an immoveable to a transferee that is a trust, and the transferor and the person in favour of whom the trust was established are related persons within the meaning of paragraph d;
(f)  the deed relates to the transfer of an immoveable to a transferee that has insured a hypothecary loan, where that transfer is made from the hypothecary creditor to the insurer under a clause of the insurance policy stipulating that the payment of the indemnity, in the event of the default of the debtor, depends on that transfer;
(g)  the deed relates to the transfer of an immoveable to a transferee who recovers the ownership of the immoveable as a consequence of a real security encumbering the immoveable in his favour; or
(h)  the deed relates to the transfer of an immoveable to a housing cooperative and the transferor is a federation of housing cooperatives or a non-profit organization which has acquired the immoveable for the sole purpose of transferring it to the housing cooperative.
1976, c. 30, s. 20; 1978, c. 61, s. 4; 1982, c. 63, s. 227.
20. There shall be an exemption from the payment of transfer duties in the following cases, provided the deed of transfer mentions the fact that:
(a)  the amount of the consideration is less than $5,000;
(b)  the deed relates to the transfer of an immoveable to a corporation and the transferor is a trust which was created for the sole purpose of acquiring and holding the immoveable temporarily until such corporation is incorporated;
(c)  the deed relates to the transfer of an immoveable by a transferor who is a physical person or a trust to a transferee that is a trust governed by a jurisdiction of common law and the transfer does not entail a change in the beneficial ownership of the immoveable;
(d)  the deed relates to the transfer of an immoveable to an ascendant or descendant in the direct line, or between consorts, between father-in-law or mother-in-law and so-in-law or daughter-in-law, or between stepfather or stepmother and stepson or stepdaughter;
(e)  the deed relates to the transfer of an immoveable to a transferee that is a trust, and the transferor and the person in favour of whom the trust was established are related persons within the meaning of paragraph d;
(f)  the deed relates to the transfer of an immoveable to a transferee that has insured a hypothecary loan, where that transfer is made from the hypothecary creditor to the insurer under a clause of the insurance policy stipulating that the payment of the indemnity, in the event of the default of the debtor, depends on that transfer; or
(g)  the deed relates to the transfer of an immoveable to a transferee who recovers the ownership of the immoveable as a consequence of a real security encumbering the immoveable in his favour.
1976, c. 30, s. 20; 1978, c. 61, s. 4.
20. There shall be an exemption from the payment of transfer duties in the following cases, provided the deed of transfer mentions the fact that:
(a)  the amount of the consideration is less than $5,000;
(b)  the deed relates to the transfer of an immoveable to a corporation and the transferor is a trust which was created for the sole purpose of acquiring and holding the immoveable temporarily until such corporation is incorporated;
(c)  the deed relates to the transfer of an immoveable by a transferor who is a physical person or a trust to a transferee that is a trust governed by a jurisdiction of common law and the transfer does not entail a change in the beneficial ownership of the immoveable;
(d)  the deed relates to the transfer of an immoveable 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
(e)  the deed relates to the transfer of an immoveable to a transferee that is a trust, and the transferor and the person in favour of whom the trust was established are related persons within the meaning of paragraph d.
1976, c. 30, s. 20.