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I-3 - Taxation Act

Section 1.1
Disposition versions

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1.1. In this Act and the regulations, a real right in an immovable property includes a lease on such property, and for common law purposes, a leasehold interest in immovable property, but does not include a right, as security only, derived by virtue of a hypothecary claim, mortgage, agreement of sale or other similar obligation.
1978, c. 26, s. 2; 1993, c. 64, s. 5; 1996, c. 39, s. 9; 2005, c. 1, s. 21; 2020, c. 16, s. 25.
1.1. In this Act and the regulations, an interest in real property includes a leasehold interest in real property but does not include an interest as security only derived by virtue of a hypothecary claim, mortgage, agreement of sale or other similar obligation.
1978, c. 26, s. 2; 1993, c. 64, s. 5; 1996, c. 39, s. 9; 2005, c. 1, s. 21.
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