1In this Act
“assessed value” means the value of real property at the time of registering a deed respecting that real property as taken or extrapolated from the current real property assessment list by the Executive Director of Assessment under the Assessment Act;(valeur d’évaluation)
“collector” means a registrar of deeds, deputy registrar of deeds or any person authorized to perform the duties of registrar of deeds under the Registry Act or registrar of land titles;(percepteur)
“deed” means any instrument whereby real property is conveyed, transferred, assigned to or vested in any person;(acte de transfert)
“grantee” means the person to whom real property is transferred by deed for value or otherwise;(cessionnaire)
“Minister” means the member of Executive Council to whom the administration of this Act is assigned by the Lieutenant-Governor in Council;(Ministre)
“real property” (bien réel)
(a)
means land, messuages, tenements, of every nature and description, and every estate or interest therein whether such estate or interest is legal or equitable, together with paths, passages, ways, watercourses, liberties, privileges or easements appertaining thereto and trees and timber thereon, but does not include mines or minerals, and
(b)
includes a mobile home which is assessed as real property under the
Assessment Act;
“registered charity” means a registered charity under the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952;(organisme de charité enregistré)
“tax” means the tax imposed by this Act.(taxe)
1986, c.8, s.111; 1989, c.55, s.46; 1989, c.N-5.01, s.37; 2019, c.11, s.5