Land (real estate)

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​The type of real estate transaction can impact the way duty is assessed.​​​

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​​​​​Definition of land and how to value ​land for duty purposes.​​

What is a dutiable transaction for limited recourse borrowing arrangements​​​.​
​Determine when property transactions should be grouped together (aggregated) for ​duty assessment.
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​​​​​Details on how duty is applied to subsequent transactions.

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