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O. Reg. 86/04: Exemptions From Tax under Section 3 of the Act

filed April 2, 2004 under Land Transfer Tax Act, R.S.O. 1990, c. L.6

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ontario regulation 86/04

made under the

land transfer tax act

Made: March 31, 2004
 Filed: April 2, 2004
Printed in The Ontario Gazette: April 17, 2004

Amending O. Reg. 70/91

(Exemptions From Tax under Section 3 of the Act)

1. (1) Clause 3 (c) of Ontario Regulation 70/91 is revoked and the following substituted:

(c) if the disposition is made to a family farm corporation as described in Regulation 697 of the Revised Regulations of Ontario, 1990 and if all requirements and conditions imposed by that regulation have been met which would entitle a person to register a conveyance evidencing the disposition without payment of tax or to receive a refund of tax paid under section 2 of that regulation on such a registration;

(c.1) if the disposition is made to a member of the family of the person making the disposition, or to the same-sex partner of the person making the disposition, and if all requirements and conditions imposed by Regulation 697 of the Revised Regulations of Ontario, 1990 have been met which would entitle a person to register a conveyance evidencing the disposition without payment of tax or to receive a refund of tax paid under section 2.1 of that regulation on such registration;

(c.2) if the disposition is made to a family business corporation as described in Regulation 697 of the Revised Regulations of Ontario, 1990 and if all requirements and conditions imposed by that regulation have been met which would entitle a person to register a conveyance evidencing the disposition without payment of tax or to receive a refund of tax paid under section 3 of that regulation on such a registration;

(2) Section 3 of the Regulation is amended by adding the following subsection:

(2) For the purposes of clause (1) (b),

“spouse” includes either of two persons who are married to each other.

2. This Regulation shall be deemed to have come into force on March 28, 2003.