38. Where the circumstances of a transfer relating to land allow it to be believed that the payment of duties will be deferred pursuant to section 31 or that there will be an exemption from the payment of duties under section 44.1, the Minister shall, if the transferee applying therefor establishes the merits of the application, send him a decision attesting that the conditions of section 31 or section 44.1 will be fulfilled if the facts are as described in the application.
1976, c. 23, s. 38; 1987, c. 67, s. 2.