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

Pays/Territoire
Canada
Sous-division territoriale
Québec
Type du document
Législation
Date
1976 (2019)
Source
FAO, FAOLEX
Sujet
Terre et sols
Mot clé
Régime foncier Taxe/impôt Cadastre/enregistrement des terres Propriété
Aire géographique
Amériques, Arctique, Asie et Pacifique, Pacifique du Est, Amérique du Nord, Atlantique Nord
Résumé

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.

Texte intégral
Anglais
Site web
www.qp.gov.bc.ca