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Transfer Duties On Rights Of Emphyteusis: The Court Of Appeal Confirms The Unfair Wording Of The Law
The Quebec Court of Appeal recently concluded in 9267-0801 Québec inc. v Ville de Montréal that, in the context of the transfer by the "emphyteuta" (the term used in the Civil Code of Quebec for the beneficiary of the right of the emphyteusis) . . .
Canada
14 Oct 2016
2
Update On Amendments To The Property Transfer Tax Act
The Additional Transfer Tax will apply to transactions involving a "foreign entity", which the Act defines as both a "foreign national" and a "foreign corporation".
Canada
29 Jul 2016
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