2. A person is entitled to a real estate tax refund for a year if, on 31 December of that year,
(a) he lives with his spouse in a dwelling of which he himself or that spouse is the owner, lessee or sub-lessee;
(b) he has no spouse and lives in a dwelling in which he supports another person with whom he lives and in whose respect he deducts, for the year, in accordance with sections 695 to 701 of the Taxation Act (chapter I-3), an amount prescribed in paragraph d of section 695 or in section 695.1 of the said Act, and of which he himself or that other person is the owner, lessee or sub-lessee; or
(c) he is not contemplated in paragraphs a and b and lives in a dwelling of which he is the owner, lessee or sub-lessee.
On that date, that person and the spouse contemplated in subparagraph a of the first paragraph must in addition be resident in Québec and that same person or his spouse, where such is the case, must have been resident in Canada for at least one year.
1979, c. 12, s. 2; 1980, c. 30, s. 2; 1986, c. 15, s. 218.