|Classification / Identification:|
| ||Form Number:||013-9992E||Edition date: ||2018/11 |
| ||Title:||IRREVOCABLE STANDBY LETTER OF CREDIT - LAND TRANSFER TAX|
| ||Ministry:||Finance|| || |
| ||Branch/ABC:||Advisory, Objections, Appeals and Services Branch|| || |
| ||Program:||Corporate Services|| || |
| ||Purpose of Form:||The Land Transfer Tax Act allows the Minister to accept security for the payment of taxes in any form that the Minister considers satisfactory (being a letter of credit or cash). A Letter of Credit must be drawn on an Ontario-based financial institution.|| || |
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