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D-17 - Land Transfer Duties Act

Section 44
Disposition versions

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44. There shall be an exemption from the payment of duties in the following cases, provided the application for registration of the transfer mentions the fact that:
(a)  the amount of the consideration furnished by the transferee is less than $500;
(b)  the deed of transfer is in relation to the lease of land or to the transfer of the right of a lessee on land, provided that the period which runs from the date of the transfer to that of the termination of the contract of lease, including any extension or renewal mentioned therein, does not exceed 40 years;
(c)  the deed is in relation to a transfer to a corporation not resident in Canada and the transferor is a trust which was created for the sole purpose of acquiring and holding the land temporarily until such corporation is incorporated;
(d)  the deed is in relation to the transfer of land by a transferor that is a physical person or a trust to a transferee that is a trust not resident in Canada, governed by a jurisdiction of common law and the transfer does not entail a change in the beneficial ownership of the land;
(e)  the deed relates to the transfer of land to an ascendant or descendant in the direct line, between spouses, between the father or mother of an individual and the spouse of the individual, or between the spouse of an individual and the son or daughter of the individual;
(f)  the deed relates to the transfer of land to a transferee not resident in Canada who carried on on 11 May 1976 and has carried on without interruption, from such date till the date of the transfer, a farming business in Québec having an agricultural production for market of an annual value of $20,000 or more, provided the land is used immediately after the transfer for the carrying on of such business;
(g)  the deed is in relation to the transfer of land the whole of which was assigned to the active carrying on of a commercial or industrial business by the transferee who, on 11 May 1976, occupied, and from that date till the date of transfer, continuously so occupied it, provided the area and value of the land are reasonable, all things considered;
(h)  the deed is in relation to the transfer of land by a transferor that is a public agency to a transferee who receives the land in exchange for other land of equal market value which is intended mainly for purposes of public utility; or
(i)  the deed is in relation to the transfer of land devolved under the will or other act or testamentary disposition of the deceased or under the deceased’s intestate succession.
1976, c. 23, s. 44; 1976, c. 24, s. 8; 1989, c. 5, s. 3; 1994, c. 22, s. 20; 1995, c. 1, s. 3.
44. There shall be an exemption from the payment of duties in the following cases, provided the application for registration of the transfer mentions the fact that:
(a)  the amount of the consideration furnished by the transferee is less than $500;
(b)  the deed of transfer is in relation to the lease of land or to the transfer of the right of a lessee on land, provided that the period which runs from the date of the transfer to that of the termination of the contract of lease, including any extension or renewal mentioned therein, does not exceed 40 years;
(c)  the deed is in relation to a transfer to a corporation not resident in Canada and the transferor is a trust which was created for the sole purpose of acquiring and holding the land temporarily until such corporation is incorporated;
(d)  the deed is in relation to the transfer of land by a transferor that is a physical person or a trust to a transferee that is a trust not resident in Canada, governed by a jurisdiction of common law and the transfer does not entail a change in the beneficial ownership of the land;
(e)  the deed relates to the transfer of land to an ascendant or descendant in the direct line, between spouses, between the father or mother of an individual and the spouse of the individual, or between the spouse of an individual and the son or daughter of the individual;
(f)  the deed relates to the transfer of land to a transferee not resident in Canada who carried on on 11 May 1976 and has carried on without interruption, from such date till the date of the transfer, a farming business in Québec having an agricultural production for market of an annual value of $20 000 or more, provided the land is used immediately after the transfer for the carrying on of such business;
(g)  the deed is in relation to the transfer of land the whole of which was assigned to the active carrying on of a commercial or industrial business by the transferee who, on 11 May 1976, occupied, and from that date till the date of transfer, continuously so occupied it, provided the area and value of the land are reasonable, all things considered; or
(h)  the deed is in relation to the transfer of land by a transferor that is a public agency to a transferee who receives the land in exchange for other land of equal market value which is intended mainly for purposes of public utility.
1976, c. 23, s. 44; 1976, c. 24, s. 8; 1989, c. 5, s. 3; 1994, c. 22, s. 20.
44. There shall be an exemption from the payment of duties in the following cases, provided the deed of transfer mentions the fact that:
(a)  the amount of the consideration furnished by the transferee is less than $500;
(b)  the deed of transfer is in relation to the lease of land, except an emphyteutic lease, or to the transfer of the right of a lessee on land, provided that the period which runs from the date of the transfer to that of the termination of the contract of lease, including any extension or renewal mentioned therein, does not exceed 40 years;
(c)  the deed is in relation to a transfer to a corporation not resident in Canada and the transferor is a trust which was created for the sole purpose of acquiring and holding the land temporarily until such corporation is incorporated;
(d)  the deed is in relation to the transfer of land by a transferor that is a physical person or a trust to a transferee that is a trust not resident in Canada, governed by a jurisdiction of common law and the transfer does not entail a change in the beneficial ownership of the land;
(e)  the deed relates to the transfer of land to an ascendant or descendant in the direct line, or between consorts, between father-in-law or mother-in-law and son-in-law or daughter-in-law, or between stepfather or stepmother and stepson or stepdaughter;
(f)  the deed relates to the transfer of land to a transferee not resident in Canada who carried on on 11 May 1976 and has carried on without interruption, from such date till the date of the transfer, a farming business in Québec having an agricultural production for market of an annual value of $20 000 or more, provided the land is used immediately after the transfer for the carrying on of such business;
(g)  the deed is in relation to the transfer of land the whole of which was assigned to the active carrying on of a commercial or industrial business by the transferee who, on 11 May 1976, occupied, and from that date till the date of transfer, continuously so occupied it, provided the area and value of the land are reasonable, all things considered; or
(h)  the deed is in relation to the transfer of land by a transferor that is a public agency to a transferee who receives the land in exchange for other land of equal market value which is intended mainly for purposes of public utility.
1976, c. 23, s. 44; 1976, c. 24, s. 8; 1989, c. 5, s. 3.
44. There shall be an exemption from the payment of duties in the following cases, provided the deed of transfer mentions the fact that:
(a)  the amount of the consideration furnished by the transferee is less than $500;
(b)  the deed of transfer is in relation to the lease of land, except an emphyteutic lease, or to the transfer of the right of a lessee on land, provided that the period which runs from the date of the transfer to that of the termination of the contract of lease, including any extension or renewal mentioned therein, does not exceed 40 years;
(c)  the deed is in relation to a transfer to a corporation not resident in Canada and the transferor is a trust which was created for the sole purpose of acquiring and holding the land temporarily until such corporation is incorporated;
(d)  the deed is in relation to the transfer of land by a transferor that is a physical person or a trust to a transferee that is a trust not resident in Canada, governed by a jurisdiction of common law and the transfer does not entail a change in the beneficial ownership of the land;
(e)  the deed relates to the transfer of land to an ascendant or descendant in the direct line, or between consorts, between father-in-law or mother-in-law and son-in-law or daughter-in-law, or between stepfather or stepmother and stepson or stepdaughter;
(f)  the deed relates to the transfer of land to a transferee not resident in Canada who carried on on 11 May 1976 and has carried on without interruption, from such date till the date of the transfer, a farming business in Québec having an agricultural production for market of an annual value of $20 000 or more, provided the land is used immediately after the transfer for the carrying on of such business; or
(g)  the deed is in relation to the transfer of land the whole of which was assigned to the active carrying on of a commercial or industrial business by the transferee who, on 11 May 1976, occupied, and from that date till the date of transfer, continuously so occupied it, provided the area and value of the land are reasonable, all things considered.
1976, c. 23, s. 44; 1976, c. 24, s. 8.
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