D-17 - Land Transfer Duties Act

Section 31 Disposition versions

1997-06-20

31. (1)  Payment of the duties shall be deferred in the case where the transferee declares that the land subject to the transfer is not situated, in whole or in part, in a reserved area or in an agricultural zone established in accordance with the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1), except where the Commission de protection du territoire agricole du Québec has authorized its use for purposes other than agriculture, and that he has acquired the whole of the land for one of the following purposes, provided that the area and value of the land are reasonable, all things considered:

(a)  the establishment, expansion or relocation, before the expiry of two years after the date of transfer, of a commercial or industrial business, other than a farming business, that is or is intended to be actively carried on by the transferee;

(b)  in the case of land on which no building is erected, the erection thereon of a building for the purposes of lease or sale, provided, however, that the laying of the foundation or of other seating of the building is begun before the expiry of two years after the date of transfer, the construction of the building is completed before the expiry of five years after such date, the cost of the building is at least equal to the market value of the land on such date and the building is leased or sold before the expiry of two years after the date on which its construction is completed;

(c)  in the case of land on which a building is erected, the lease or sale,

i.  before the expiry of two years from the date of transfer, of that building, if it has been renovated and the renovation costs represent an amount at least equal to the amount by which the market value of the land exceeds the market value of the building before renovation; or

ii.  before the expiry of two years from completion of construction of a building replacing a building erected on the land, of the replacement building if the building replaced has been acquired to be demolished, provided that the laying of the foundation or of any other seating of the building is begun before the expiry of two years after the date of transfer, the construction of the building is completed before the expiry of five years after such date and the cost of the building is at least equal to the market value of the land on such date;

(d)  where the transferee has acquired the land in the normal course of operations of a business he actively carries on,

i.  the sale of the land, before the expiry of two years after the date of transfer, by the transferee to his employee, to the spouse of the latter or to that employee and his spouse, in order that the employee establish his principal residence thereon;

ii.  the assignment of the land, before the expiry of two years after the date of transfer, by the transferee, for the use of his employees for the purposes of establishing their principal residence thereon.

(2)  The Minister may, upon application of the transferee, extend the delays provided for by subsection 1.

1976, c. 23, s. 31; 1976, c. 24, s. 4; 1979, c. 38, s. 37; 1987, c. 67, s. 1; 1996, c. 26, s. 85.

1987-12-01

31. (1)  Payment of the duties shall be deferred in the case where the transferee declares that the land subject to the transfer is not situated, in whole or in part, in a reserved area or in an agricultural zone established in accordance with the Act to preserve agricultural land (chapter P-41.1), except where the Commission de protection du territoire agricole du Québec has authorized its use for purposes other than agriculture, and that he has acquired the whole of the land for one of the following purposes, provided that the area and value of the land are reasonable, all things considered:

(a)  the establishment, expansion or relocation, before the expiry of two years after the date of transfer, of a commercial or industrial business, other than a farming business, that is or is intended to be actively carried on by the transferee;

(b)  in the case of land on which no building is erected, the erection thereon of a building for the purposes of lease or sale, provided, however, that the laying of the foundation or of other seating of the building is begun before the expiry of two years after the date of transfer, the construction of the building is completed before the expiry of five years after such date, the cost of the building is at least equal to the market value of the land on such date and the building is leased or sold before the expiry of two years after the date on which its construction is completed;

(c)  in the case of land on which a building is erected, the lease or sale,

i.  before the expiry of two years from the date of transfer, of that building, if it has been renovated and the renovation costs represent an amount at least equal to the amount by which the market value of the land exceeds the market value of the building before renovation; or

ii.  before the expiry of two years from completion of construction of a building replacing a building erected on the land, of the replacement building if the building replaced has been acquired to be demolished, provided that the laying of the foundation or of any other seating of the building is begun before the expiry of two years after the date of transfer, the construction of the building is completed before the expiry of five years after such date and the cost of the building is at least equal to the market value of the land on such date;

(d)  where the transferee has acquired the land in the normal course of operations of a business he actively carries on,

i.  the sale of the land, before the expiry of two years after the date of transfer, by the transferee to his employee, to the spouse of the latter or to that employee and his spouse, in order that the employee establish his principal residence thereon;

ii.  the assignment of the land, before the expiry of two years after the date of transfer, by the transferee, for the use of his employees for the purposes of establishing their principal residence thereon.

(2)  The Minister may, upon application of the transferee, extend the delays provided for by subsection 1.

1976, c. 23, s. 31; 1976, c. 24, s. 4; 1979, c. 38, s. 37; 1987, c. 67, s. 1.

1979-06-22

31. (1)  Payment of the duties shall be deferred in the case where the transferee declares that the land subject to the transfer is not situated, in whole or in part, in a reserved area or in an agricultural zone established in accordance with the Act to preserve agricultural land (chapter P-41.1) and that he has acquired the whole of the land for one of the following purposes, provided that the area and value of the land are reasonable, all things considered:

(a)  the establishment, expansion or relocation, before the expiry of two years after the date of transfer, of a commercial or industrial business, other than a farming business, that is or is intended to be actively carried on by the transferee;

(b)  in the case of land on which no building is erected, the erection thereon of a building for the purposes of lease or sale, provided, however, that the laying of the foundation or of other seating of the building is begun before the expiry of two years after the date of transfer, the construction of the building is completed before the expiry of five years after such date, the cost of the building is at least equal to the market value of the land on such date and the building is leased or sold before the expiry of two years after the date on which its construction is completed;

(c)  in the case of land on which a building is erected, the lease or sale,

i.  before the expiry of two years from the date of transfer, of that building, if it has been renovated and the renovation costs represent an amount at least equal to the amount by which the market value of the land exceeds the market value of the building before renovation; or

ii.  before the expiry of two years from completion of construction of a building replacing a building erected on the land, of the replacement building if the building replaced has been acquired to be demolished, provided that the laying of the foundation or of any other seating of the building is begun before the expiry of two years after the date of transfer, the construction of the building is completed before the expiry of five years after such date and the cost of the building is at least equal to the market value of the land on such date;

(d)  where the transferee has acquired the land in the normal course of operations of a business he actively carries on,

i.  the sale of the land, before the expiry of two years after the date of transfer, by the transferee to his employee, to the spouse of the latter or to that employee and his spouse, in order that the employee establish his principal residence thereon;

ii.  the assignment of the land, before the expiry of two years after the date of transfer, by the transferee, for the use of his employees for the purposes of establishing their principal residence thereon.

(2)  The Minister may, upon application of the transferee, extend the delays provided for by subsection 1.

1976, c. 23, s. 31; 1976, c. 24, s. 4; 1979, c. 38, s. 37.

1977-12-31

31. (1)  Payment of the duties shall be deferred in the case where the transferee states that he has acquired the whole of the land for one of the following purposes, provided that the area and value of the land are reasonable, all things considered:

(a)  the establishment, expansion or relocation, before the expiry of two years after the date of transfer, of a commercial or industrial business, other than a farming business, that is or is intended to be actively carried on by the transferee;

(b)  in the case of land on which no building is erected, the erection thereon of a building for the purposes of lease or sale, provided, however, that the laying of the foundation or of other seating of the building is begun before the expiry of two years after the date of transfer, the construction of the building is completed before the expiry of five years after such date, the cost of the building is at least equal to the market value of the land on such date and the building is leased or sold before the expiry of two years after the date on which its construction is completed;

(c)  in the case of land on which a building is erected, the lease or sale,

i.  before the expiry of two years from the date of transfer, of that building, if it has been renovated and the renovation costs represent an amount at least equal to the amount by which the market value of the land exceeds the market value of the building before renovation; or

ii.  before the expiry of two years from completion of construction of a building replacing a building erected on the land, of the replacement building if the building replaced has been acquired to be demolished, provided that the laying of the foundation or of any other seating of the building is begun before the expiry of two years after the date of transfer, the construction of the building is completed before the expiry of five years after such date and the cost of the building is at least equal to the market value of the land on such date;

(d)  where the transferee has acquired the land in the normal course of operations of a business he actively carries on,

i.  the sale of the land, before the expiry of two years after the date of transfer, by the transferee to his employee, to the spouse of the latter or to that employee and his spouse, in order that the employee establish his principal residence thereon;

ii.  the assignment of the land, before the expiry of two years after the date of transfer, by the transferee, for the use of his employees for the purposes of establishing their principal residence thereon.

(2)  The Minister may, upon application of the transferee, extend the delays provided for by subsection 1.

1976, c. 23, s. 31; 1976, c. 24, s. 4.