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D-17 - Land Transfer Duties Act
Section 37.2
Disposition versions
37.2. Notwithstanding section 37, where the payment of duties has been deferred and the conditions provided for by this chapter have not been fulfilled, the Minister may, on request by a transferee establishing that he was unable to fulfill the conditions provided for herein owing to circumstances independent of and beyond the transferee’s control, make a new assessment cancelling or reducing the obligation to pay the duties in question.
