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Land Transfer Duties Act (R.S.Q., c. D-17).

País/Territorio
Canadá
Subdivisión territorial
Québec
Tipo de documento
Legislación
Fecha
1976 (2019)
Fuente
FAO, FAOLEX
Materia
Tierra y suelos
Palabra clave
Tenencia de tierras Tasa/impuesto Catastro/registración de tierras Propiedad
Área geográphica
Americas, Ártico, Asia y Pacifico, Pacífico Oriental, América del Norte, Atlántico Norte
Resumen

The purpose of the present Act is to regulate the duties due in land transfer. The Act contains at the outset a definition clause relating to various terms employed therein such as, “consideration”, “corporation not resident in Canada”; “land”, “recreational property”, “transfer”. Section 4 establishes that every transfer made after 11 May 1976 relating to land situated in Quebec requires the transferee to pay duties at the rate of 33 per cent of the value of the consideration. Furthermore, the text deals with issues such as Joint and several liability of transferees, time of the payment, duties of the registrar, powers of the Minister, several deeds evidencing the same transfer, condition relating to the reduction, etc. The Act consists of 51 articles.

Texto completo
Inglés
Página web
www.qp.gov.bc.ca