Article
The Québec Court Of Appeal Addresses Emphteusis And The Transfer Duties
In a decision issued on August 27, 2013 (4053532 Canada Inc. c. Longueuil (Ville de), 2013 QCCA 1428), the Québec Court of Appeal analyzed the nature of the rights of the parties to a deed of emphyteusis and examined the issue of the transfer duties payable in connection with the sale of the rights held by the owner (the emphyteutic lessor).
Davies Ward Phillips & Vineberg LLP




