Words and Phrases - "immovable"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

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