Delivery of deed to purchaser
14(1)Where the real property is not redeemed in accordance with section 13, the Minister shall
(a)
collect from the purchaser an amount of money equal to the tax payable under the
Real Property Transfer Tax Act,
(b)
on behalf of the purchaser, tender for registration under the
Registry Act, the deed to the property or the bill of sale, as the case may be, in the form prescribed by regulation, and
(c)
deliver an exemplification or a certified copy of the deed or bill of sale referred to in paragraph (b) to the purchaser, his assigns or legal representatives together with particulars of the registration.
14(2)The deed or bill of sale is conclusive evidence that all provisions of this Act with respect to
(a)
taxation on such real property for which such real property was sold, and
(b)
the proceedings for the sale of the real property mentioned in the deed or bill of sale,
have been complied with and that every act necessary for the perfecting in law of such taxation and sale has been performed.
Effect of delivery of deed to purchaser
14(3)Subject to subsections (4) and (4.1) the deed or bill of sale vests in the grantee the fee simple absolute or absolute ownership to such real property freed of all claims and encumbrances whatsoever, including all claims of dower, arising prior to the delivery of the deed or bill of sale.
Effect of delivery of deed to purchaser
14(4)Notwithstanding subsection (3), the liens constituted under subsections 11(1) and (1.01) continue to be a first charge on the real property with respect to taxes imposed in the year in which the sale is held and payments made under subsection 5(13) in the year in which the sale is held.
Effect of delivery of deed to purchaser
14(4.01)Despite subsection (3), the lien constituted under subsection 11(1.1) or (1.2), as the case may be, continues to be a second charge on the real property with respect to taxes imposed in the year in which the sale is held.
Effect of delivery of deed to purchaser
14(4.1)Nothing in subsection (3) affects a right-of-way or easement for the conveyance, transmission or transportation of water, oil, gas, electric power or telecommunication or for the disposal of sewage.
Effect of delivery of deed to purchaser
14(5)Nothing in subsection (3) affects a liability to pay taxes and interest under subsection 5(7).
14(6)Notwithstanding any provision of any other Act, where the real property sold under this Act is a mobile home, a bill of sale in relation to that mobile home may be registered in accordance with the
Registry Act as if it were a deed in relation to real property.
1966, c.151, s.14; 1980, c.46, s.3; 1983, c.76, s.5; 1985, c.23, s.1; 1987, c.51, s.2; 1989, c.60, s.1; 1993, c.11, s.9; 1993, c.36, s.10; 1996, c.46, s.12; 1998, c.16, s.6; 2007, c.54, s.4; 2010, c.2, s.11