M-14, r. 1 - Regulation respecting the registration of agricultural operations and the payment of property taxes and compensations

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4.1. An immovable newly forming part of the agricultural operation is included in the registration slip as of the date of transfer of ownership of the immovable if the update notice is received by the Minister during the same year as the transfer; failing which, it is included on 1 January of the year in which the notice is received.
An immovable that is no longer part of the agricultural operation is excluded from the registration slip as of the date of transfer of ownership of the immovable.
For the purposes of the first and second paragraphs, the leasing of an immovable is deemed to be a transfer of ownership.
O.C. 618-2014, s. 4.