Duty must be collected before endorsing the transaction (printing the certificate).
Mining tenement transfers
Transfer of a mining tenement from one party to another
- consideration must be for cash only (not shares, royalties or otherwise) and
- the parties to the transaction must be unrelated.
Contract for sale
Contract for Sale for the purchase of residential or commercial land and Transfer of Land to give effect to the contract for sale (no double duty):
- the parties to the transaction must be unrelated
- cannot process an application for substitute transferees
- cannot process transactions where foreign transfer duty will apply.