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Library Lease (R.R.O. 1990, Reg. 700).

Lease (R.R.O. 1990, Reg. 700).

Lease (R.R.O. 1990, Reg. 700).

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The present Regulation enacts the Land Transfer Tax Act. The Regulation lays down provisions relating to land lease. Section 1 establishes that where an instrument containing an extension or notice of extension of the rights under a lease or sublease is registered at a time when the term of such lease or sublease including any renewals or extensions, but without regard to the extension to be registered, exceeds fifty years, the value of the consideration in respect to such extension shall be reduced. The text consists of 3 sections.

Implements: Land Transfer Tax Act (R.S.O. 1990, c. L.6). (2017)

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DeFranchis, Elfriede (CONSLEGB)

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