D-15.1, r. 0.1 - Regulation respecting the presentation form for an application for registration of a transfer of an immovable

Updated to 12 December 2023

This document has official status.

chapter D-15.1, r. 0.1

Regulation respecting the presentation form for an application for registration of a transfer of an immovable

Act respecting duties on transfers of immovables

(chapter D-15.1, s. 9, 3rd par.).

1. This Regulation applies to the application for registration of a transfer of an immovable evidenced in a document dated after 30 September 2020.

O.C. 1042-2019, s. 1.

2. In addition to the information referred to in article 2982 of the Civil Code, the amount of the consideration for the transfer of the immovable and, for every application for registration of a sale or exchange of the right of ownership of property, an alienation for rent or a contribution of property to a partnership provided for in article 2199 of the Civil Code, the following declarations by the transferor and transferee with respect to the following must be entered on the form for an application for registration of a transfer of an immovable :

(1)  for a natural person, the person’s citizenship and, if applicable, status of permanent resident within the meaning of the Immigration and Refugee Protection Act (S.C. 2001, c. 27);

(2)  for a legal person :

(a)  the name of the State, province or territory in which the legal person was constituted; and

(b)  where the legal person has completed at least one taxation year, if the legal person was resident or was deemed to be resident in Canada for the purposes of the Income Tax Act (R.S.C. 1985, c. 1, (5th Suppl.)) for its last taxation year ended before the date of the document evidencing the transfer;

(3)  for a trust or partnership :

(a)  the name of the State, province or territory where the act establishing the trust or forming the partnership was entered into;

(b)  for a general partnership, whether at least half of the members are foreign nationals;

(c)  for a limited partnership, whether a general partner is a foreign national; and

(d)  for a trust, where it has completed at least one taxation year, if the trust was resident in Canada for the purposes of the Income Tax Act (R.S.C. 1985, c. 1, (5th Suppl.)) for its last taxation year ended before the date of the document evidencing the transfer;

(4)  if the transferee is a natural person, the intention of the transferee or a member of the transferee’s family to occupy a dwelling in the immovable as a principal residence.

The expression “foreign national” has,

(1)  in the case of a natural person, the meaning assigned by the Immigration and Refugee Protection Act (S.C. 2001, c. 27);

(2)  in the case of a legal person, the meaning of a legal person that was not constituted in Canada and, where it has completed at least one taxation year, was not resident or was not deemed to be resident for the purposes of the Income Tax Act (R.S.C. 1985, c. 1, (5th Suppl.)) for its last taxation year ended before the date of the document evidencing the transfer;

(3)  in the case of a trust, the meaning of a trust whose trustee is a foreign national or, if there are a number of trustees, a trust at least half of whose trustees are foreign nationals;

(4)  in the case of a general partnership, the meaning of a general partnership at least half of whose members are foreign nationals;

(5)  in the case of a limited partnership, the meaning of a limited partnership having one general partner who is a foreign national.

In addition, the following are members of the family of a transferee: his spouse, children and those of his spouse, his parents and those of his spouse, his brothers and sisters and those of his spouse, his grandparents and those of his spouse, his grandchildren and those of his spouse, and his great grandchildren and those of his spouse.

O.C. 1042-2019, s. 2.

3. The transferor is not required to make the declarations referred to in section 2 where the immovable is transferred :

(1)  by the person acting as syndic or liquidator of a succession;

(2)  as part of the exercise of a hypothecary right;

(3)  as part of the forced execution of a judgment; or

(4)  for failure to pay property tax.

Where applicable, an indication of the application of any of the cases referred to in the first paragraph must be entered on the form for an application for registration of a transfer of an immovable in the land register.

O.C. 1042-2019, s. 3.

4. (Omitted).

O.C. 1042-2019, s. 4.

REFERENCES

O.C. 1042-2019, 2019 G.O. 2, 2728