R-20.1 - Act respecting property tax refund

Full text
4. (Repealed).
1979, c. 12, s. 4; 1988, c. 4, s. 165.
4. Only one of the spouses contemplated in subparagraph a of the first paragraph of section 2 is entitled to a real estate tax refund for a year in respect of the dwelling in which they live.
Where each spouse files an application for a real estate tax refund, the Minister shall pay the refund to that spouse who for that year had the lower total income.
1979, c. 12, s. 4.