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This guide is intended to help government officials understand the legislative, historical and policy context of the Federal Real Property Act and the Federal Real Property Regulations.
1 sty 1991 · In the common law provinces, legal and equitable interest in real property are specifically considered "real property" within the meaning of paragraph (b) of the definition of real property in subsection 123(1) of the Act.
Act current to 2024-10-30 and last amended on 2019-07-15. Previous Versions. See coming into force provision and notes, where applicable. Shaded provisions are not in force. Help. * List of amendments since 2019-01-01 (limited to last 10 amendments) [more details]
7 lut 2006 · Property law — whether under the common law in most of Canada, or the Civil Code in Quebec — deals with a wide range of rights and obligations owing to individuals and governments, and has evolved enormously, particularly in fairness to women, since the 19th Century.
Considering the above, the sale of a property used as staff quarters by a foreign diplomatic mission in Canada could be taxable, including under the Income Tax Act. Sales of such properties are in principle subject to all the requirements of the Canadian tax regulations.
In any event, possession alone is not sufficient under the Act to trigger a supply by way of sale, since such possession must be supplied under an agreement to transfer ownership of the property in order to be considered a sale of the property.
18 lis 2022 · The directive ensures that real property is planned, acquired, used, and disposed of in a manner that supports the delivery of programs and services to Canadians, while ensuring best value to the Crown.
