Stamp Duty: Easements

Stamp Duty is payable on any document described as:

  • Easement 
  • Right of Way 

Or any other document which provides the right to do something (normally pass) on land owned by another person.  An easement passes with the benefitting land as opposed to the owner, which distinguishes an Easement from a Licence. 

Where there is no Consideration

Amount Criteria

CI $50
 (US $60.97)

per document, regardless of number of beneficial landowners

Where there is a Consideration (Premium)

Where there is a Premium payable, Stamp Duty will be assessed on the premium akin to a Transfer of Land.  As such, a Stamp Duty Assessment may be issued.