As noted in Smith v. MacLeod, 1966 CarswellNB 13 (S.C., T.D.), at paragraph 8: The whole purpose of the legislation is the collection of taxes, and is not at all concerned with taking land away from its legal owners. The wording of the Act indicates to me that anyone who has a legal or equitable title in real estate sold for unpaid taxes may redeem the real estate, so sold. The Act does not provide for the redemption of his interests or title in the land, but refers to the redemption of “that real estate”, which in my opinion means the whole property.
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