Transfer of property

• Taxes On The Transfer And Leasing Of Real Property In Canada

The transfer of real property is subject to a land transfer tax in most, but not all, provinces in Canada. Land Transfer Tax Where these t...

• Mondaq Business Briefing
• Canada Law Articles in English

• A Look at Attribution Rules

Applies to the payment or transfer of property from a taxpayer to another person for the taxpayer's benefit or as a benefit they want to confer on that person. The payment or transfer is made pursuant to the taxpayer's direction, or with their concurrence. It is important to note that the transferor who is directing the payment must have a pre-existing right or entitlement to the income.

• Beyond Numbers
• Nbr. 474, October 2008

• Developer, Cpr yet to Ink Land Deal

According to Hooker, CPR preemptively listed the property before these steps were taken. When a transfer of ownership is requested, the railway company and the potential purchaser must jointly conform to the following requirements: * File the application for authorization with the Minister of the Environment (railway company's responsibility); * Pledge to respect the heritage character of the station after its acquisition (potential purchaser's responsibility); * Explain the future use of the station once it is transferred or sold; * Submit a feasibility study or plans that demonstrate the planned transformations to the site following its transfer or sale, while ensuring that the principles of conservation are met in advance. * Consult experts to develop the project and contact the Her...

• Brandon Sun, The
• September 01, 2010

• Chapter 2 - Budget Implementation Act, 2009

... agent Crown corporations to lease their property, restrict the appointment of employees of a Crown ... the method by which the Canada Health Transfer is calculated for each fiscal year in the period b...

• Canada Gazette Nbr. 604, May 05, 2009
• Part III - Acts of Parliament

• Is This Your First Time?

First-time home buyers are often going into a home having to mortgage most of the cost," says realtor Ronald Lindsay. "They often don't have enough money to take care of problems" after the sale. "I insist they have the house inspected," says Lindsay, because first-time buyers often do not have extra finances to cover repairs. "When they do move in they know they've got a good product and haven't spent a lot of money fixing somebody else's problem. "Often they're told by people at the bank or a broker that closing costs will be about 1.5 per cent of the purchase price," he says. "But that can vary greatly depending on a variety of factors," including the land transfer tax, interest and property taxes. "Depending on the time of year (property taxes owing) can boost closing costs to 2 ...

• Winnipeg Free Press
• August 14, 2009

• Canada v. Livingston, 2008 FCA 89 (2008)

...Ms. Davies repeatedly transferred funds into new banking and brokerage accounts befo...1) There must be a transfer of property;. 2) The parties must not be dealing at arm’s le...

• Federal Court of Appeal

• Letter to the Editor

Re: Randy Turner's article (Super Series grabbing everyone's inattention, Aug. 31). I felt badly for many Winnipeggers from the cities and regions of Omsk and Ufa in Russia after Turner's uninformed article. Re: No break for foreign student (Aug. 31). Karl Beinke asks: "Why should I pay $10,000 for the government to get Jennifer into Lincoln School here?" I would like to ask: "Why should he expect not to pay?" I am sure his intentions are honestly guided by the desire to offer Jennifer a good education, and since he has paid property taxes he feels he should not pay an additional fee. However, the fact remains Jennifer and her mother are not Canadian citizens nor do they have landed immigrant status. And what about Canadian citizens that rent and do not pay property taxes? Are they the...

... unused portions of the property taxes or transfer them to other individuals at will? Obviously not. ...

• Winnipeg Free Press
• August 21, 2009

• Sanders c. Smart & Biggar Intellectual Property and Technology Law, 2010 FC 73 (2010)

... with wares if, at the time of the transfer of property in or possession of the wares, in the ...

• Cour Fédérale

• Chatterjee v. Ontario (Attorney General), 2009 SCC 19 (2009)

... law -- Division of powers -- Property and civil rights -- Criminal law -- Provincial law...Forfeiture is the transfer of property from the owner to the Crown. Forfeitur...

• Supreme Court of Canada

• Canada (National Revenue) c. Robarts, 2010 FC 875 (2010)

... and that on January 28, 2010 he had transferred his half interest in a property located in Arizona...

• Cour Fédérale