1. The account contemplated in section 11 of the Act respecting duties on transfers of immovables (chapter D-15.1) must contain the following particulars in readily legible type:
“Note: The transferee liable for payment of transfer duties and to whom this account is sent to that effect, may, if he so wishes, avail himself of the provisions of the Code of Civil Procedure (chapter C-25.01) respecting the recovery of small claims within the 90 days following the date on which this account is due, in order to recover any overpayment of the amount he may be lawfully bound to pay, insofar as each of the following conditions is fulfilled:
(a) the difference between the amount that the transferee indicated as transfer duties payable and the amount required from him under this account is (indicate here the amount provided for in the first paragraph of article 536 of the Code of Civil Procedure at the date on which the account is sent) or less; and
(b) the transferee pays the amount required from him under this account in full before the date on which it is due.
It shall then be incumbent upon the municipality to justify this account before the court competent to hear and decide on the disputes governed by the provisions of the Code of Civil Procedure respecting the recovery of small claims”.
R.R.Q., 1981, c. M-39, r. 2, s. 1; O.C. 1093-92, s. 1; O.C. 1231-94, s. 1; I.N. 2016-01-01 (NCCP).