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D-17 - Land Transfer Duties Act

Section 23
Disposition versions

Full text
23. The Minister shall refund an amount equal to the amount of duties paid in excess of the amount that should have been paid where the transferee establishes, before the expiry of three years after the date of transfer, that the value of the consideration furnished by him would have been reduced by an amount greater than that granted in application of section 16, if the proceeds of disposition contemplated in the said section had been finally fixed at the time the duties were paid.
1976, c. 23, s. 23; 1986, c. 15, s. 7.
23. The Minister shall refund an amount equal to the amount of duties paid in excess of the amount that should have been paid where the transferee establishes, before the expiry of four years after the date of transfer, that the value of the consideration furnished by him would have been reduced by an amount greater than that granted in application of section 16, if the proceeds of disposition contemplated in the said section had been finally fixed at the time the duties were paid.
1976, c. 23, s. 23.
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