R-20.1 - Act respecting property tax refund

Updated to 1 January 2021

This document has official status.

chapter R-20.1

Act respecting property tax refund

1999, c. 40, s. 258.

DIVISION I DEFINITIONS

1. In this Act and the regulations, unless the context indicates otherwise,

(a)  (paragraph repealed);

(a.1)  “eligible spouse” of a person for a year means the person who is the person’s eligible spouse for the year for the purposes of Title IX of Book V of Part I of the Taxation Act (chapter I-3);

(b)  “property tax” for a year means the aggregate of the annual taxes levied by a municipality and a school board for their fiscal period beginning in the year, with respect to an immovable used as a dwelling, including a lessee’s tax;

(c)  “dwelling” means a dwelling situated in Québec in which a person ordinarily lives and which he designates as his principal place of residence, except

i.  (subparagraph repealed);

ii.  a dwelling situated in a facility maintained by an institution operating a hospital centre, a residential and long-term care centre or a rehabilitation centre contemplated in the Act respecting health services and social services (chapter S-4.2) or situated in a hospital centre or reception centre contemplated in the Act respecting health services and social services for Cree Native persons (chapter S-5);

iii.  a room situated in a dwelling where less than three rooms are rented or offered for rent to persons dealing at arm’s length, within the meaning of the Taxation Act, with the lessor;

iv.  a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code; and

v.  a dwelling for which an amount is paid in discharge of rent under the National Housing Act (Revised Statutes of Canada, 1985, chapter N-11);

(d)  “Minister” means the Minister of Revenue;

(e)  “regulation” means a regulation made by the Government under this Act;

(f)  “family income” of a person for a year means the amount by which the aggregate of the income of the person for the year, determined under Part I of the Taxation Act, and the income, for the year, of the person’s eligible spouse for the year, determined under that Part I, exceeds $27,635.

1979, c. 12, s. 1; 1980, c. 30, s. 1; 1988, c. 4, s. 162; 1988, c. 84, s. 700; 1992, c. 21, s. 299; 1993, c. 64, s. 228; 1994, c. 22, s. 359; 1994, c. 23, s. 23; 1996, c. 2, s. 889; 1997, c. 3, s. 108; 1997, c. 85, s. 400; 1999, c. 40, s. 258; 2000, c. 39, s. 275; 2003, c. 9, s. 448; 2005, c. 1, s. 340.

1.0.1. (Repealed).

1994, c. 22, s. 360; 1995, c. 63, s. 292; 1997, c. 85, s. 401; 2002, c. 6, s. 205; 2003, c. 9, s. 449.

DIVISION I.1 GENERAL

1988, c. 4, s. 163.

1.1. (Repealed).

1988, c. 4, s. 163; 1997, c. 85, s. 402; 2003, c. 9, s. 449.

1.1.1. For the purposes of paragraph f of section 1, where a person was not, for the purposes of the Taxation Act (chapter I-3), resident in Canada throughout a year, the person’s income for the year, determined under Part I of that Act, is deemed to be equal to the income that would be determined in respect of the person for the year under that Part if the person had, for the purposes of that Act, been resident in Québec and in Canada throughout the year.

1997, c. 85, s. 403; 2001, c. 53, s. 269; 2003, c. 9, s. 450.

1.2. The application of this Act shall not be affected by article 77 of the Civil Code in determining whether or not a person is resident in Québec, in Canada or elsewhere.

1994, c. 22, s. 361.

1.3. Each of the amounts referred to in the third paragraph shall, where it is to be used for a year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A / B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the year preceding that for which an amount is to be adjusted; and

(b)  B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the year immediately before the year preceding that for which the amount is to be adjusted.

The amounts to which the first and sixth paragraphs refer are

(a)  the amount of $27,635 mentioned in section 1;

(b)  the amount of $1,365 mentioned in section 7; and

(c)  the amount of $455, wherever it is mentioned in section 7.1.

For the purposes of the first paragraph, where the factor determined by the formula provided for in that paragraph is less than zero, it is deemed to be equal to zero.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

In addition, for the purposes of the first paragraph in respect of an amount to be used for the year 2005, each of the amounts referred to in the third paragraph is deemed to be the amount used for the year 2004.

2001, c. 51, s. 252; 2005, c. 1, s. 341; 2009, c. 5, s. 594; 2009, c. 15, s. 480.

1.3.1. (Repealed).

2004, c. 21, s. 523; 2005, c. 1, s. 342.

1.4. Where the amount that results from the adjustment provided for in section 1.3 is not a multiple of $5, it shall be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher thereof.

2001, c. 51, s. 252; 2004, c. 21, s. 524; 2005, c. 1, s. 343.

DIVISION II ENTITLEMENT TO A PROPERTY TAX REFUND

1999, c. 40, s. 258.

2. A person who, for the purposes of the Taxation Act (chapter I-3), is resident in Québec at the end of 31 December in a year preceding the year 2011 is entitled to a property tax refund for the year in respect of the dwelling in which the person lives on 31 December of that year and of which the person or the person’s eligible spouse for the year with whom the person lives on that date is the owner, lessee or sub-lessee.

1979, c. 12, s. 2; 1980, c. 30, s. 2; 1986, c. 15, s. 218; 1988, c. 4, s. 164; 1989, c. 5, s. 255; 1997, c. 85, s. 404; 1999, c. 40, s. 258; 2005, c. 1, s. 344; 2011, c. 1, s. 120.

3. The person referred to in section 2 is not entitled to a property tax refund for a year if the person or the person’s eligible spouse for the year, where applicable, is exempt from tax for that year under section 982 or 983 of the Taxation Act (chapter I-3) or any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002).

1979, c. 12, s. 3; 1988, c. 4, s. 164; 1997, c. 85, s. 405; 1999, c. 40, s. 258; 2007, c. 12, s. 316; 2010, c. 31, s. 175.

4. (Repealed).

1979, c. 12, s. 4; 1988, c. 4, s. 165.

5. The persons contemplated in section 2 are deemed to be the owners, lessees or sub-lessees of the dwelling where they live only when they are the owners thereof whose rights are registered at the registry office or the lessees or sub-lessees thereof responsible for payment of the rent.

A person who pays a rent to another person who lives in the same dwelling and who is responsible, or would be so but for this paragraph, for payment of the rent in respect of that dwelling cannot be considered as a lessee or sub-lessee responsible for payment of the rent of the dwelling where he lives.

1979, c. 12, s. 5; 1980, c. 30, s. 3; 1994, c. 22, s. 362.

6. Where the amount of the rent includes, in addition to the cost of the dwelling, that of food, the rent is deemed to be equal to one-half of the amount actually paid.

1979, c. 12, s. 6.

DIVISION III COMPUTATION OF THE PROPERTY TAX REFUND

1999, c. 40, s. 258.

7. The amount of the property tax refund to which the person referred to in section 2 is entitled for a year, in respect of the dwelling in which the person lives on 31 December of that year, is equal to the amount by which

(a)  40% of the lesser of

i.  the amount by which the property tax attributable to the dwelling for that year exceeds the aggregate determined in respect of that person for that year under section 7.1, and

ii.  $1,365; exceeds

(b)  3% of that person’s family income for that year.

1979, c. 12, s. 7; 1986, c. 15, s. 219; 1988, c. 4, s. 167; 1993, c. 64, s. 229; 1997, c. 85, s. 406; 1999, c. 40, s. 258; 2005, c. 1, s. 345.

7.1. The aggregate to which subparagraph i of paragraph a of section 7 refers, in respect of the person referred to therein, for a year is equal to the total of

(a)  $455 in respect of that person; and

(b)  $455 in respect of that person’s eligible spouse for the year.

1986, c. 15, s. 219; 1988, c. 4, s. 167; 1989, c. 5, s. 256; 1991, c. 8, s. 111; 1992, c. 1, s. 221; 1993, c. 19, s. 160; 1993, c. 64, s. 230; 1997, c. 85, s. 406; 2005, c. 1, s. 346.

7.2. (Repealed).

1986, c. 15, s. 219; 1989, c. 5, s. 257.

8. (Repealed).

1979, c. 12, s. 8; 1986, c. 15, s. 219; 1989, c. 5, s. 258; 1990, c. 7, s. 230; 1991, c. 8, s. 112; 1992, c. 1, s. 222; 1993, c. 19, s. 161; 1997, c. 85, s. 407.

9. (Repealed).

1979, c. 12, s. 9; 1980, c. 30, s. 4; 1986, c. 15, s. 219; 1987, c. 21, s. 99; 1988, c. 4, s. 168; 1992, c. 1, s. 223; 1993, c. 64, s. 231.

9.1. Where, for a year, a person and that person’s eligible spouse for the year are each entitled to a property tax refund under section 2 in respect of the same dwelling, the following rules apply:

(a)  the amount of the property tax refund, determined without reference to this section, to which the person is entitled must be reduced by the portion of the amount designated in the prescribed form by the person and the eligible spouse in respect of the person;

(b)  the amount of the property tax refund, determined without reference to this section, to which the eligible spouse is entitled must be reduced by the amount determined under subparagraph a in respect of the person;

(c)  where the person and the eligible spouse cannot agree on the portion of the amount which may be designated pursuant to subparagraph a in respect of the person, the Minister may designate the portion and, for the purposes of paragraph a, the designation is deemed to have been made in prescribed form by the person and the spouse;

(d)  the amount determined under paragraph a in respect of the person and the amount determined under paragraph b in respect of the eligible spouse then become the amount of the property tax refund to which the person is entitled and the amount of such refund to which the eligible spouse is entitled, respectively.

1988, c. 4, s. 168; 1997, c. 85, s. 408; 1999, c. 40, s. 258.

10. (Repealed).

1979, c. 12, s. 10; 1986, c. 15, s. 220; 1988, c. 4, s. 169; 1989, c. 5, s. 259; 1990, c. 7, s. 231; 1991, c. 8, s. 113; 1992, c. 1, s. 224; 1993, c. 19, s. 162; 1993, c. 64, s. 232; 1995, c. 1, s. 228; 1995, c. 63, s. 293; 1997, c. 85, s. 409.

10.1. (Repealed).

1986, c. 15, s. 220; 1987, c. 21, s. 100; 1988, c. 4, s. 170; 1989, c. 5, s. 260; 1997, c. 14, s. 321; 1997, c. 85, s. 409.

10.2. (Repealed).

1987, c. 21, s. 100; 1988, c. 4, s. 171; 1989, c. 5, s. 261; 1990, c. 7, s. 232; 1994, c. 22, s. 363; 1997, c. 14, s. 321; 1997, c. 85, s. 409.

10.3. (Repealed).

1987, c. 21, s. 100; 1988, c. 4, s. 172.

11. For the purposes of computing the property tax refund to which a person is entitled for a year, the property tax for the year ascribed to the dwelling in which he lives on 31 December of the year is computed in the manner provided for in sections 12 and 13, excluding from the property tax for the year ascribed to the immovable in which that dwelling is situated, any portion of that tax that may be refunded in any manner whatever.

1979, c. 12, s. 11; 1999, c. 40, s. 258.

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.

13. (1)  In the case of a person who, on 31 December in a year, lives in a dwelling of which he is the sole lessee or of which he is co-lessee if no other co-lessee 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 in which that dwelling is situated, reduced, where such is the case, by the amount computed in accordance with section 12, represented by the proportion between

(a)  the rent paid or payable to the owner of the immovable for the month of December of that year in respect of that dwelling; and

(b)  the aggregate of

i.  an amount representing the rents paid or payable to that owner for that month in respect of the immovable or, where at least one dwelling of the immovable is contemplated for that month in any of subparagraphs iv and v of paragraph c of section 1, the rents that would actually have been paid to that owner for that month in respect of the immovable if no dwelling of the immovable had been contemplated in any of the said subparagraphs during that month, and

ii.  a reasonable amount representing the rents that would actually have been paid to that owner for that month in respect of any part of that immovable that is not leased, other than that contemplated in section 12, if that part had been leased during that month.

(2)  Where two or more persons, on 31 December in a year, live in one dwelling as co-lessees, the property tax attributable to that dwelling in respect of one of such 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 lessee of that dwelling and lived alone therein, by the proportion represented by the ratio between the amount paid or payable by him for the month of December of that year in respect of that dwelling and the aggregate of the amounts paid or payable for that month in respect of that dwelling by such of those persons as file with the Minister an application contemplated in section 15 in respect of that dwelling and are entitled to a property tax refund in its respect for the year.

(3)  Where a person who, on 31 December in a year, lives in a dwelling of which he is the sole sub-lessee, or of which he is sub-lessee with another person if no other sub-lessee lives therein on that date, the property tax attributable to that dwelling is an amount equal to the proportion of the property tax for the year attributable to the part of the immovable which is, on that date, leased from the owner of the immovable by the principal lessee and in which the dwelling is situated, if that part was, on that date, inhabited in totality by the principal lessee, represented by the ratio between the area of the dwelling and the area of that part.

(4)  Where two or more persons, on 31 December in a year, live in a dwelling of which they are sub-lessees, the property tax attributable to that dwelling is, in respect of one of such persons, an amount equal to the proportion of the amount that would be computed under subsection 3 in respect of that dwelling for the year if, on that date, that person were the sole sub-lessee of the dwelling and lived alone therein, represented by the ratio between the rent paid or payable by that person for the month of December of that year in respect of the dwelling and the aggregate of the rents paid or payable for that month by such of those persons as file with the Minister an application contemplated in section 15 for the year in respect of the dwelling and are entitled to a property tax refund in its respect for the year.

1979, c. 12, s. 13; 1980, c. 30, s. 6; 1995, c. 1, s. 229; 1999, c. 40, s. 258.

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.

14.1. A person who, on 31 December in a year, is the principal lessee of 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 furnish to the owner of the immovable where the dwelling is situated, not later than 31 January of the following year, a statement indicating his name, his complete address, and, in respect of each separate dwelling inhabited on 31 December of the year by the principal lessee or by one or more sub-lessees, as the case may be, the following information:

(a)  its address in full;

(b)  its area; and

(c)  the name of each of the persons inhabiting it.

1980, c. 30, s. 7; 1995, c. 1, s. 230.

14.2. (Repealed).

1988, c. 4, s. 173; 1989, c. 5, s. 262; 1990, c. 7, s. 233; 1991, c. 8, s. 114; 1992, c. 1, s. 225; 1993, c. 19, s. 163; 1993, c. 64, s. 233; 1995, c. 63, s. 294.

DIVISION IV APPLICATION FOR AND DETERMINATION AND PAYMENT OF A PROPERTY TAX REFUND

1999, c. 40, s. 258.

15. Every person who wishes to receive a property tax refund in respect of the dwelling in which he lives on 31 December in a year must make an application therefor to the Minister, in prescribed form containing prescribed information.

1979, c. 12, s. 15; 1991, c. 8, s. 115; 1993, c. 64, s. 234; 1995, c. 36, s. 20; 1999, c. 40, s. 258.

16. The person designated in an application filed under section 15 by a particular person for a year as that particular person’s eligible spouse for the year shall produce a certificate, in prescribed form containing prescribed information, that the particular person shall file with the application.

1979, c. 12, s. 16; 1997, c. 85, s. 410.

17. The Minister shall, with all due dispatch, examine the application sent to him and determine the property tax refund to which the person is entitled.

However, he is not bound to examine a person’s application so long as he has not received the fiscal return contemplated in section 1000 of the Taxation Act (chapter I-3) that the person is required to file, or would be required to file if tax were payable by him under Part I of the said Act, in respect of the year for which a property tax refund is applied for and, where such is the case, the certificate contemplated in section 16.

1979, c. 12, s. 17; 1993, c. 64, s. 235; 1999, c. 40, s. 258.

18. After examining an application, the Minister shall send a notice to the applicant informing him of his decision.

1979, c. 12, s. 18.

19. Subject to sections 9.1 and 45, the Minister shall pay the property tax refund to the person who applied for it and section 1052 of the Taxation Act (chapter I-3) applies, with the necessary modifications, to that payment.

1979, c.12, s. 19; 1981, c. 12, s. 20; 1981, c. 24, s. 25; 1988, c. 4, s. 174; 1997, c. 14, s. 322; 1999, c. 40, s. 258.

20. The Minister is not bound by information supplied in an application or in a certificate and he may determine the property tax refund to which a person is entitled on the basis of information from another source.

1979, c. 12, s. 20; 1999, c. 40, s. 258.

21. The Minister may redetermine the amount of a property tax refund

(a)  within three years from the day of sending of the notice provided for in section 18, or

(b)  at any time, if

i.  the person who filed the application or the certificate misrepresented the facts through negligence or wilful omission or committed fraud in filing the application or certificate or in supplying any other information required by the Act or the regulations; or

ii.  the person who filed the application filed a waiver with the Minister in prescribed form.

1979, c. 12, s. 21; 1986, c. 15, s. 221; 1995, c. 36, s. 21; 1999, c. 40, s. 258; 2004, c. 4, s. 48.

22. Every person who has received a property tax refund to which he is not entitled in whole or in part must, within 90 days from the sending of a notice from the Minister, reimburse that refund or that part of the refund to the Minister, whether or not an objection, contestation or appeal in respect of that property tax refund is pending.

1979, c. 12, s. 22; 1999, c. 40, s. 258; 2004, c. 4, s. 49; 2020, c. 12, s. 145.

DIVISION V OBJECTIONS, CONTESTATIONS AND APPEALS

1979, c. 12, Div. V; 2020, c. 12, s. 146.

§ 1 . — Objections

23. A person who objects to the decision rendered by the Minister on his application for a property tax refund may, within 90 days from the day of sending of the notice provided for in section 18 or within one year following the expiration of the period allowed for filing the fiscal return that the person is required to file under section 1000 of the Taxation Act (chapter I‐3), or would be required to file if tax were payable by him under Part I of the said Act, in respect of the year for which a property tax refund is applied for, notify to the Minister a notice of objection, setting out the reasons for the objection and all the relevant facts.

1979, c. 12, s. 23; 1992, c. 31, s. 20; 1993, c. 64, s. 236; 1995, c. 1, s. 231; 1995, c. 36, s. 22; 1999, c. 40, s. 258; 2004, c. 4, s. 50.

24. (Repealed).

1979, c. 12, s. 24; 1995, c. 36, s. 23.

25. Upon receipt of a notice of objection, the Minister shall with all due dispatch reconsider the application for a property tax refund, vacate, confirm or vary the determination contested or redetermine the refund and send his decision to the person concerned by mail.

1979, c. 12, s. 25; 1995, c. 36, s. 24; 1999, c. 40, s. 258.

26. Section 23 does not apply to the redetermination of a property tax refund established under section 25.

1979, c. 12, s. 26; 1999, c. 40, s. 258.

27. A redetermination of property tax refund made by the Minister pursuant to section 25 is not invalid by reason only of not having been made within three years from the day of sending of an original notice given under section 18.

1979, c. 12, s. 27; 1986, c. 15, s. 222; 1999, c. 40, s. 258; 2004, c. 4, s. 51.

§ 2 . — Contestations and appeals

1979, c. 12, Sd. 2; 2020, c. 12, s. 146.

28. The provisions of Chapter III.2 of the Tax Administration Act (chapter A-6.002) apply, with the necessary modifications, to a decision rendered by the Minister under section 25.

However, the fee payable upon the filing of an application to contest a decision referred to in the first paragraph is the fee payable in respect of a contestation filed under Chapter IV of the Tax Administration Act.

1979, c. 12, s. 28; 1988, c. 21, s. 66; 1999, c. 40, s. 258; 2001, c. 52, s. 22; 2004, c. 4, s. 52; 2010, c. 31, s. 175; I.N. 2016-01-01 (NCCP); 2020, c. 12, s. 138.

29. (Repealed).

1979, c. 12, s. 29; 2004, c. 4, s. 53.

30. (Repealed).

1979, c. 12, s. 30; 1999, c. 40, s. 258; 2004, c. 4, s. 53.

31. (Repealed).

1979, c. 12, s. 31; 1988, c. 21, s. 66; 1992, c. 31, s. 21; 1999, c. 40, s. 258; 2004, c. 4, s. 53.

32. (Repealed).

1979, c. 12, s. 32; 1992, c. 31, s. 22; 2004, c. 4, s. 53.

33. (Repealed).

1979, c. 12, s. 33; 1988, c. 21, s. 66; 2004, c. 4, s. 53.

34. (Repealed).

1979, c. 12, s. 34; 1999, c. 40, s. 258; 2004, c. 4, s. 53.

35. (Repealed).

1979, c. 12, s. 35; 1988, c. 21, s. 66; 2004, c. 4, s. 53.

36. (Repealed).

1979, c. 12, s. 36; 1988, c. 21, s. 66; 2004, c. 4, s. 53.

37. (Repealed).

1979, c. 12, s. 37; 1999, c. 40, s. 258; 2004, c. 4, s. 53.

38. (Repealed).

1979, c. 12, s. 38; 1992, c. 31, s. 23; 2004, c. 4, s. 53.

§ 3 . — Provisions applicable on an objection, contestation or appeal

1979, c. 12, Sd. 3; 2020, c. 12, s. 146.

39. Where a person objects to, contests or appeal from an assessment made under the Taxation Act (chapter I-3), he is deemed to object to, contest or appeal from the decision of the Minister on his application for a property tax refund, in all cases where the Minister, consequently to that assessment, should also vary the amount of the property tax refund granted on that application.

1979, c. 12, s. 39; 1999, c. 40, s. 258; 2020, c. 12, s. 139.

40. A person cannot validly object to the decision rendered by the Minister on the person’s application for a property tax refund or contest or appeal from that decision, if the person does not object to, file a contestation regarding or appeal from the matter in dispute in respect of the assessment made under the Taxation Act (chapter I-3), in all cases where the Minister, consequently to that dispute, also varies the amount of tax that that person is required to pay.

1979, c. 12, s. 40; 1997, c. 85, s. 411; 1999, c. 40, s. 258; 2020, c. 12, s. 140.

DIVISION VI REGULATIONS

41. The Government may make regulations

(a)  establishing what proof is required by the Minister to establish the facts relevant to the determination of a property tax refund; and

(b)  generally prescribing the measures required for the carrying out of this Act.

Any regulation made under this Act comes into force on the date of its publication in the Gazette officielle du Québec or on any later date fixed therein; it may also, once published and if it so provides, take effect from any date prior to its publication but not prior to the date from which the legislation under which it is made takes effect.

1979, c. 12, s. 41; 1997, c. 14, s. 323; 1999, c. 40, s. 258.

DIVISION VII PENAL PROVISIONS

1992, c. 61, s. 539.

42. Every person who makes a false or misleading declaration, or participates in, consents to or acquiesces in its formulation in an application, a certificate or any other document made or filed under this Act or a regulation, is guilty of an offence and is liable to a fine of not less than $50 nor more than $1,500.

1979, c. 12, s. 42; 1990, c. 4, s. 788.

43. Every person who, under section 14, must furnish the certificate contemplated in that section within the period provided for therein or who, under section 14.1, must furnish the statement contemplated in the said section 14.1 within the period provided for therein and omits or refuses to do so, is guilty of an offence and is liable to a fine of not less than $25 nor more than $100 for each day during which the omission or refusal continues.

1979, c. 12, s. 43; 1980, c. 30, s. 8; 1990, c. 4, s. 789.

DIVISION VIII MISCELLANEOUS PROVISIONS

44. (Amendment integrated into c. M-31, s. 1).

1979, c. 12, s. 44.

45. The payment of a property tax refund under this Act is deemed to be a refund by reason of the application of a fiscal law. The Minister may thus apply the property tax refund owing to a person referred to in section 2 to the payment of any amount for which that person is in debt to the State.

1979, c. 12, s. 45; 1981, c. 24, s. 26; 1999, c. 40, s. 258; 2001, c. 7, s. 177.

46. For the purposes of Division IX of Chapter III of the Tax Administration Act (chapter A-6.002), a notice sent under section 18 or under section 25 is deemed to be a notice of assessment.

1979, c. 12, s. 46; 2010, c. 31, s. 175.

46.1. (Repealed).

1981, c. 12, s. 21; 1981, c. 24, s. 27.

47. A property tax refund paid under this Act is inalienable and unseizable.

1979, c. 12, s. 47; 1999, c. 40, s. 258.

48. The amounts required for the payment of a property tax refund owing for a year to a person contemplated in section 2 are taken out of the taxation revenue collected from individuals under the Taxation Act (chapter I-3).

1979, c. 12, s. 48; 1999, c. 40, s. 258.

49. The Minister of Revenue is entrusted with the administration of this Act.

1979, c. 12, s. 49.

The Minister of Finance exercises the functions of the Minister of Revenue provided for in this Act. Order in Council 1689-2022 dated 26 October 2022, (2022) 154 G.O. 2 (French), 6581.

50. This Act has effect from 1 January 1979.

1979, c. 12, s. 50.

51. (Omitted).

1979, c. 12, s. 51.

52. (This section ceased to have effect on 17 April 1987).

1982, c. 21, s. 1; U. K., 1982, c. 11, Sch. B, Part I, s. 33.

REPEAL SCHEDULE

In accordance with section 17 of the Act respecting the consolidation of the statutes and regulations (chapter R-3), chapter 12 of the statutes of 1979, in force on 1 November 1980, is repealed, except section 51, effective from the coming into force of chapter R-20.1 of the Revised Statutes.