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D-17 - Land Transfer Duties Act
Section 2
Disposition versions
2. For the purposes of this Act and the regulations, a person is deemed to be a person not resident in Canada if he is:
(a) a physical person who is not ordinarily resident in Canada;
(b) a physical person who is ordinarily resident in Canada but is neither a Canadian citizen nor a person lawfully admitted to Canada for permanent residence therein;
(c) a partnership, association, syndicate or any other group more than one-half of the members of which are persons not resident in Canada within the meaning of this section or in which interests representing more than 50% of the total value of the property of the partnership, association, syndicate or other group are owned by such persons;
(d) a trust in which persons who are not resident in Canada within the meaning of this section have more than 50% of the total value of the capital or income interests, and “trust” also includes the trustee under such a trust; or
(e) a corporation not resident in Canada.
