Memo, Phone call with LTT, Minister of Finance, Oct 29, 2021
Any change in beneficial ownership will trigger LTT (consideration based on outstanding mortgage and other liabilities); eg. Joint Tenants to Tenants in Common (3:7); Tenants in Common 5:5 to Tenants in Common 4:6;
Correcting Deed could be used to Rectify Ownership percentage originally registered in the wrong manner, supporting evidence required to show the initial intention of the parties as to beneficial ownership.
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