Section 129

(1) The provisions of Chapter Five of this Act as to contract notes
purchase of shall apply to any contract under which an option is given or taken to purchase
options
or sell any stock or marketable security at a future time at a certain price, as it
applies to the sale or purchase of any stock or marketable security.
(2) Where under the contract in subsection (1), a double option is given
or taken, the contract shall be deemed to be a separate contract in respect of
each option.
Conveyance 131. Every transfer of interest or rights in real property shall be subject
on Sale
to duty under this section as conveyance on sale.
Conveyance 132. Where a property is conveyed to a person in consideration, wholly
in or in part, of a debt due to the person, the debt shall be deemed the considera-
consideration
tion in respect of which the conveyance is chargeable with ad valorem duty.
of a debt
Duty on