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O. Reg. 318/05: Exemption(s) - Disposition of Land By Employee to Employer
filed June 13, 2005 under Land Transfer Tax Act, R.S.O. 1990, c. L.6
Skip to contentontario regulation 318/05
made under the
Land Transfer Tax Act
Made: June 1, 2005
Filed: June 13, 2005
Printed in The Ontario Gazette: July 2, 2005
Amending O. Reg. 71/91
(Exemption — Disposition of Land By Employee to Employer)
1. (1) Subsection 1 (1) of Ontario Regulation 71/91 is amended by striking out “or same-sex partner” in the portion before paragraph 1.
(2) Paragraph 2 of subsection 1 (1) of the Regulation is amended by striking out “or same-sex partner”.
(3) Paragraph 4 of subsection 1 (1) of the Regulation is amended by striking out “or same-sex partner”.
(4) Paragraph 6 of subsection 1 (1) of the Regulation is amended by striking out “or same-sex partner”.
(5) Paragraph 7 of subsection 1 (1) of the Regulation is amended by striking out “or same-sex partner”.
(6) Paragraph 8 of subsection 1 (1) of the Regulation is amended by striking out “or same-sex partner”.
(7) Clause (a) of the definition of “employee relocation plan” in subsection 1 (3) of the Regulation is amended by striking out “or same-sex partner”.
(8) Clause (b) of the definition of “employee relocation plan” in subsection 1 (3) of the Regulation is amended by striking out “or same-sex partner”
(9) The definition of “profits” in subsection 1 (3) of the Regulation is amended by striking out “or same-sex partner”.