### F-2.1 - Act respecting municipal taxation

210.14. If, for a year, more than one person could, but for this section, be entitled to an amount under section 210.7 in respect of a specified assessment unit that the persons jointly own, the total of the amounts to which each of those persons may be entitled under that section for the year in relation to the specified assessment unit may not exceed the particular amount to which only one of those persons could be entitled under that section for the year in relation to the specified assessment unit if that person were the sole owner of the specified assessment unit.
If the persons cannot agree on the portion of the particular amount to which each person would, but for this section, be entitled under section 210.7, the Minister of Revenue may determine the portion of that amount to which each person is entitled under that section.
2017, c. 1, s. 44.