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R-20.1 - Act respecting property tax refund

Section 14
Disposition versions

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14. A person who, on 31 December in a year, owns an immovable in which is situated a dwelling inhabited by a person described in section 2 and in respect of which rent has been paid or is payable for the month of December of the year must send to that person, not later than the last day of February of the following year, a certificate in prescribed form containing the prescribed information in respect of the property tax attributable to that dwelling for the year.
1979, c. 12, s. 14; 1980, c. 30, s. 7; 1999, c. 40, s. 258; 2005, c. 23, s. 272.
14. A person who, on 31 December in a year, owns an immoveable in which is situated a dwelling inhabited by a person contemplated in section 2 and in respect of which a rent has been paid or is payable for the month of December of the year must send to him, not later than the last day of February of the following year, a certificate in respect of the property tax attributable to that dwelling for the year in the form and containing the information prescribed by the Minister.
1979, c. 12, s. 14; 1980, c. 30, s. 7; 1999, c. 40, s. 258.
14. A person who, on 31 December in a year, owns an immoveable in which is situated a dwelling inhabited by a person contemplated in section 2 and in respect of which a rent has been paid or is payable for the month of December of the year must send to him, not later than the last day of February of the following year, a certificate in respect of the real estate tax attributable to that dwelling for the year in the form and containing the information prescribed by the Minister.
1979, c. 12, s. 14; 1980, c. 30, s. 7.
14. A person who, on 31 December in a year, owns an immoveable in which is situated a dwelling inhabited by a person contemplated in section 2 and in respect of which a rent has been paid for the month of December of the year must send to him, not later than the last day of February of the following year, a certificate in respect of the real estate tax ascribed to that dwelling for the year in the form and containing the information prescribed by the Minister.
1979, c. 12, s. 14.
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