Taxation of Mineral Lands (R.R.O. 1990, Reg. 703).
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LEX-FAOC096595
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2
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The present Regulation enacts the Land Transfer Tax Act. The Regulation lays down provisions relating to the taxation of mineral lands, in particular to classes of conveyances. At the outset the Regulation defines the terms “minerals”, “mineral rights”, “surface rights” and “surface rights option”. The text consists 3 sections.
Implements: Land Transfer Tax Act (R.S.O. 1990, c. L.6). (2017)
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