Land (real estate)

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

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

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


​​​​​Details on how duty is applied to subsequent transactions.

​​

Back Home