Exemption - Hospital Restructuring
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O. Reg. 676/98: EXEMPTION - HOSPITAL RESTRUCTURING, Under: Land Transfer Tax Act, R.S.O. 1990, c. L.6
Land Transfer Tax Act
Loi sur les droits de cession immobilière
ONTARIO REGULATION 676/98
EXEMPTION — HOSPITAL RESTRUCTURING
Consolidation Period: From December 17, 1998 to the e-Laws currency date.
No amendments.
This Regulation is made in English only.
1. No tax is payable under the Act in respect of a conveyance of land or a disposition of a beneficial interest in land to a hospital approved as a public hospital under the Public Hospitals Act or a hospital established or approved as a community psychiatric hospital under the Community Psychiatric Hospitals Act,
(a) if the conveyance or disposition is from another hospital; and
(b) if the conveyance or disposition takes place in the course of or as a result of an amalgamation of hospitals, the closure of hospital programs or the transfer of a hospital program to the transferee hospital. O. Reg. 676/98, s. 1.
2. Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 676/98, s. 2.