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