Bill 127 2008

An Act to amend the Land Transfer Tax Act

Note: This Act amends the Land Transfer Tax Act.  For the legislative history of the Act, see the Table of Consolidated Public Statutes – Detailed Legislative History on www.e-Laws.gov.on.ca.

Her Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:

   1.  Section 12 of the Land Transfer Tax Act is amended by adding the following subsection:

Simultaneous sending of notice to agent and assessed person

   (12)  If the Minister sends a notice of assessment or reassessment under this section to an agent or other representative of the assessed person, the Minister shall at the same time send the notice to the assessed person.

Commencement

   2.  This Act comes into force on the day it receives Royal Assent.

Short title

   3.  The short title of this Act is the Land Transfer Tax Amendment Act, 2008.

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EXPLANATORY NOTE

The Bill provides that if the Minister sends a notice of assessment or reassessment to an agent of the assessed person, the Minister must at the same time send it to the assessed person.