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O. Reg. 119/00: EXEMPTIONS FROM TAX UNDER SECTION 3 OF THE ACT
filed February 16, 2000 under Land Transfer Tax Act, R.S.O. 1990, c. L.6
Skip to contentONTARIO REGULATION 119/00
made under the
LAND TRANSFER TAX ACT
Made: February 16, 2000
Filed: February 16, 2000
Amending O. Reg. 70/91
(Exemption(s) From Tax under Section 3 of the Act)
1. Clause 3 (b) of Ontario Regulation 70/91 is amended by striking out “spouse, former spouse” and substituting “spouse, same–sex partner or former spouse or same–sex partner”.
2. This Regulation comes into force on the day section 32 of the Amendments Because of the Supreme Court of Canada Decision in M. v. H. Act, 1999 comes into force.