Words and Phrases - "immovable"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

ARQ Internal Interpretation 95-0110866

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property - Paragraph (a)
option on real estate is intangible personal property rather than an immovable in Quebec

A registrant (the “Vendor”) grants an assignable option with a term of 20 years on vacant land held by it to another registrant (the...

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Words and Phrases
immovable