Testacy and Intestacy:
When a conveyance of land is registered from the personal representative of a deceased person to a transferee who is receiving the property in satisfaction of all or part of his/her beneficial interest in the estate of a deceased person, it is not subject to tax under the Act. The consideration will be set out as "nil" in paragraph 4 of the LTT affidavit, and paragraph 7 must state that the conveyance satisfies these conditions. ...
Partitioning of a Co-tenancy
Where a partitioning of land takes place and each or any of the "co-tenants" receives land equal in value to their original interest in the whole parcel, no tax will be payable. This applies where one parcel of land is partitioned, i.e. that the partitioned lands are contiguous. ...
Dissolution of a Partnership
...[P]artnerships are treated as tenancies in common for purposes of the tax. Where a dissolution of a partnership that owns land takes place and each or any of the partners receives land equal in value to their original interest in the whole parcel, no tax will be payable. This applies where one parcel of land is distributed among the partners, i.e. that the distributed lands are contiguous.
