Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
I-3, r. 1 - Regulation respecting the Taxation Act
Section 1086r97.2
Disposition versions
1086R97.2. Every owner of an immovable containing an eligible dwelling within the meaning of section 1029.8.116.12 of the Act must, in prescribed form, file an information return in respect of the dwelling for the year 2015 or any subsequent year, in respect of each person who is a lessee or sub-lessee at the end of the year.
Similarly, if there is no property tax account relating to an eligible dwelling within the meaning of section 1029.8.116.12 of the Act, the body having jurisdiction in the territory in which the dwelling is situated must, in prescribed form, file an information return in respect of the dwelling for the year 2015 or any subsequent year, in respect of each person who is an owner of the dwelling at the end of the year.
1086R97.2. Every owner of an immovable containing an eligible dwelling within the meaning of section 1029.8.116.12 of the Act must, in prescribed form, file an information return in respect of the dwelling for the year 2015 or any subsequent year, in respect of each person who is a lessee or sub-lessee at the end of the year.
