GST/HST Policy Statement P-174, Emphyteutic Leases, 31 March 1995 -- summary under Sale

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Sale
emphyteusis is a lease, not part-ownership transfer

Essentially, an emphyteutic lease is a lease whereby the emphyteutic lessor permits an emphyteutic lessee to use the land (and any immovables on...

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Words and Phrases
emphyteutic lease