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O. Reg. 321/05: Exemption(s) - For Certain Life Lease Interests
filed June 13, 2005 under Land Transfer Tax Act, R.S.O. 1990, c. L.6
Skip to contentontario regulation 321/05
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. 88/04
(Exemption(s) – For Certain Life Lease Interests)
1. The definition of “spouse” in section 1 of Ontario Regulation 88/04 is revoked.
2. Paragraph 2 of section 2 of the Regulation is revoked and the following substituted:
2. Each individual acquired the life lease interest in order to use the unit as his or her principal residence or as the principal residence of the individual’s parent or spouse.