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D-17 - Land Transfer Duties Act

Section 44.1
Disposition versions

Full text
44.1. (1)  There shall be an exemption from the payment of duties where the application for registration of the transfer mentions that the following conditions have been fulfilled:
(a)  the transferee is actively carrying on a commercial or industrial business other than a farming business;
(b)  the land is acquired for the purposes of expansion of the transferee’s business, provided the area and value of the land are reasonable, all things considered;
(c)  the land acquired is adjacent or nearly so to the installations of the transferee’s business and is neither wholly nor partly situated in a reserved area or agricultural zone established pursuant to 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.
(2)  Notwithstanding subsection 1, where the transferee referred to therein alienates the land or part of it before the land or that part of it has been used for the expansion of the business, he shall pay to the Minister the duties relating to the land or the part of the land alienated, together with the interest payable on the duties from the date of acquisition of the land.
The Minister shall in the case of this subsection send a notice of assessment to the transferee.
(3)  Notwithstanding subsection 2, there shall be an exemption from the payment of duties where the transferee uses the land for the construction or renovation of a building for lease or sale, on the following conditions:
i.  the construction or renovation of the building shall be completed within five years after the work begins;
ii.  the cost of the building shall be at least equal to the market value of the land on the date, in the case of construction, of the laying of the foundation or other seating of the building or, as the case may be, on the date the renovation work begins;
iii.  the land and the building shall be sold or leased within two years of the construction or renovation of such building; and
iv.  the area and value of the land shall be reasonable, all things considered.
1983, c. 49, s. 1; 1987, c. 67, s. 3; 1989, c. 5, s. 5; 1994, c. 22, s. 21; 1996, c. 26, s. 85.
44.1. (1)  There shall be an exemption from the payment of duties where the application for registration of the transfer mentions that the following conditions have been fulfilled:
(a)  the transferee is actively carrying on a commercial or industrial business other than a farming business;
(b)  the land is acquired for the purposes of expansion of the transferee’s business, provided the area and value of the land are reasonable, all things considered;
(c)  the land acquired is adjacent or nearly so to the installations of the transferee’s business and is neither wholly nor partly situated in a reserved area or agricultural zone established pursuant to 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.
(2)  Notwithstanding subsection 1, where the transferee referred to therein alienates the land or part of it before the land or that part of it has been used for the expansion of the business, he shall pay to the Minister the duties relating to the land or the part of the land alienated, together with the interest payable on the duties from the date of acquisition of the land.
The Minister shall in the case of this subsection send a notice of assessment to the transferee.
(3)  Notwithstanding subsection 2, there shall be an exemption from the payment of duties where the transferee uses the land for the construction or renovation of a building for lease or sale, on the following conditions:
i.  the construction or renovation of the building shall be completed within five years after the work begins;
ii.  the cost of the building shall be at least equal to the market value of the land on the date, in the case of construction, of the laying of the foundation or other seating of the building or, as the case may be, on the date the renovation work begins;
iii.  the land and the building shall be sold or leased within two years of the construction or renovation of such building; and
iv.  the area and value of the land shall be reasonable, all things considered.
1983, c. 49, s. 1; 1987, c. 67, s. 3; 1989, c. 5, s. 5; 1994, c. 22, s. 21.
44.1. (1)  There shall be an exemption from the payment of duties where the deed of transfer mentions that the following conditions have been fulfilled:
(a)  the transferee is actively carrying on a commercial or industrial business other than a farming business;
(b)  the land is acquired for the purposes of expansion of the transferee’s business, provided the area and value of the land are reasonable, all things considered;
(c)  the land acquired is adjacent or nearly so to the installations of the transferee’s business and is neither wholly nor partly situated in a reserved area or agricultural zone established pursuant to 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.
(2)  Notwithstanding subsection 1, where the transferee referred to therein alienates the land or part of it before the land or that part of it has been used for the expansion of the business, he shall pay to the Minister the duties relating to the land or the part of the land alienated, together with the interest payable on the duties from the date of acquisition of the land.
The Minister shall in the case of this subsection send a notice of assessment to the transferee.
(3)  Notwithstanding subsection 2, there shall be an exemption from the payment of duties where the transferee uses the land for the construction or renovation of a building for lease or sale, on the following conditions:
i.  the construction or renovation of the building shall be completed within five years after the work begins;
ii.  the cost of the building shall be at least equal to the market value of the land on the date, in the case of construction, of the laying of the foundation or other seating of the building or, as the case may be, on the date the renovation work begins;
iii.  the land and the building shall be sold or leased within two years of the construction or renovation of such building; and
iv.  the area and value of the land shall be reasonable, all things considered.
1983, c. 49, s. 1; 1987, c. 67, s. 3; 1989, c. 5, s. 5.
44.1. (1)  There shall be an exemption from the payment of duties where the deed of transfer mentions that the following conditions have been fulfilled:
(a)  the transferee is actively carrying on a commercial or industrial business other than a farming business;
(b)  the land is acquired for the purposes of expansion of the transferee’s business, provided the area and value of the land are reasonable, all things considered;
(c)  the land acquired is adjacent or nearly so to the installations of the transferee’s business and is neither wholly nor partly situated in a reserved area or agricultural zone established pursuant to 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.
(2)  Notwithstanding subsection 1, where the transferee referred to therein alienates the land or part of it before the land or that part of it has been used for the expansion of the business, he shall pay to the Minister the duties relating to the land or the part of the land alienated, together with the interest payable on the duties from the date of acquisition of the land.
The Minister shall in the case of this subsection send a notice of assessment to the transferee.
1983, c. 49, s. 1; 1987, c. 67, s. 3.
44.1. (1)  There shall be an exemption from the payment of duties where the deed of transfer mentions that the following conditions have been fulfilled:
(a)  the transferee is actively carrying on a commercial or industrial business other than a farming business;
(b)  the land is acquired for the purposes of expansion of the transferee’s business, provided the area and value of the land are reasonable, all things considered;
(c)  the land acquired is adjacent or nearly so to the installations of the transferee’s business and is neither wholly nor partly situated in a reserved area or agricultural zone established pursuant to the Act to preserve agricultural land (chapter P-41.1).
(2)  Notwithstanding subsection 1, where the transferee referred to therein alienates the land or part of it before the land or that part of it has been used for the expansion of the business, he shall pay to the Minister the duties relating to the land or the part of the land alienated, together with the interest payable on the duties from the date of acquisition of the land.
The Minister shall in the case of this subsection send a notice of assessment to the transferee.
1983, c. 49, s. 1.
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