substitute
Table 8
column 1 item |
column 2 dutiable transaction |
column 3 property transferred |
column 4 transferee |
column 5 when transfer happens |
1 | agreement for sale or transfer | the property agreed to be sold or transferred | the purchaser or transferee | when the agreement is entered into |
2 | declaration of trust | the property vested or to be vested in the declarant | the person declaring the trust |
when the declaration is made |
3 | grant of a Crown lease | the leasehold interest | the lessee | when the lease is granted |
4 | grant of a long-term lease | the leasehold interest | the lessor | when the lease is granted |
5 | grant of a franchise arrangement | the franchise | the franchisee | when the franchise arrangement is granted |