R-20.1 - Act respecting property tax refund

Section 12 Disposition versions

1999-10-22

12. (1)  In the case of a person who, on 31 December in a year, lives in a dwelling of which he is the sole owner or of which he is co-owner if no other co-owner of that dwelling lives therein on that date, the property tax attributable to that dwelling is an amount equal to the proportion of property tax for the year in respect of the immovable where that dwelling is situated, represented by the proportion between the area of the immovable used for that dwelling and the total area of that immovable.

(2)  Where two or more persons, on 31 December in a year, live in one dwelling which they own as co-owners, the property tax attributable to that dwelling, in respect of one of these persons, is an amount equal to the product obtained by multiplying the amount that would be computed under subsection 1 in respect of that dwelling if, on that date, that person were the sole owner of that dwelling and lived alone therein, by the proportion represented by the ratio between the share of that person in the ownership of that dwelling and the shares of all the persons who file, for the year, with the Minister, an application contemplated in section 15 concerning a property tax refund in respect of that dwelling and in respect of which a refund must be paid by the Minister.

1979, c. 12, s. 12; 1980, c. 30, s. 5; 1999, c. 40, s. 258.

1980-12-19

12. (1)  In the case of a person who, on 31 December in a year, lives in a dwelling of which he is the sole owner or of which he is co-owner if no other co-owner of that dwelling lives therein on that date, the real estate tax attributable to that dwelling is an amount equal to the proportion of real estate tax for the year in respect of the immoveable where that dwelling is situated, represented by the proportion between the area of the immoveable used for that dwelling and the total area of that immoveable.

(2)  Where two or more persons, on 31 December in a year, live in one dwelling which they own as co-owners, the real estate tax attributable to that dwelling, in respect of one of these persons, is an amount equal to the product obtained by multiplying the amount that would be computed under subsection 1 in respect of that dwelling if, on that date, that person were the sole owner of that dwelling and lived alone therein, by the proportion represented by the ratio between the share of that person in the ownership of that dwelling and the shares of all the persons who file, for the year, with the Minister, an application contemplated in section 15 concerning a real estate tax refund in respect of that dwelling and in respect of which a refund must be paid by the Minister.

1979, c. 12, s. 12; 1980, c. 30, s. 5.

1979-06-22

12. In the case of a person who, on 31 December of the year, is the sole owner of an immoveable he uses in whole or in part as his dwelling, the real estate tax ascribed to that dwelling is an amount equal to the proportion of real estate tax for the year in respect of that immoveable, represented by the proportion between the area of the immoveable used for that dwelling and the total area of that immoveable.

1979, c. 12, s. 12.