Test yourself with the land transfer tax quiz

If you practice commercial real estate law, chances are that you’ve had to consider some concepts concerning the Land Transfer Tax Act, R.S.O. 1990, c.L.6, as amended. What is the “value of the consideration”? Is this transaction
exempt? Is this even a taxable “conveyance” of “land”?

Test yourself and see if you know whether, and when, land transfer tax is payable in the following perhaps less common situations.

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