D-17 - Land Transfer Duties Act

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37.2. Notwithstanding section 37, where the payment of duties has been deferred and the conditions provided for by this chapter have not been fulfilled, the Minister may, on request by a transferee establishing that he was unable to fulfill the conditions provided for herein owing to circumstances independent of and beyond the transferee’s control, make a new assessment cancelling or reducing the obligation to pay the duties in question.
1995, c. 1, s. 2.