Land Transfer Tax Act (R.S.O. 1990, c. L.6).
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LEX-FAOC041734
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This Act concerns the taxes related to the transfer of land. It covers assessment of taxes, their registration, collection and refund. Under section 9, records of every person required to file an affidavit or deliver a return under section 5 shall keep at their principal place of business documents, records and accounts in such form and containing such information as will enable an accurate determination of the taxes payable under this Act. Other provisions concern investigation (sect. 10), appeals (sect. 14), lien on real property (sect. 15) and dispute resolution (sect. 20).
Implemented by: Lease (R.R.O. 1990, Reg. 700). (1990-12-31)
Implemented by: Taxation of Mineral Lands (R.R.O. 1990, Reg. 703). (1990-12-31)
