10.2. The notice of disclosure referred to in the second paragraph of section 6.1 must contain the following particulars:(a) in the case where the transferor or transferee is a natural person, the name of the natural person and the address of the natural person’s principal residence, or the address where the account relating to the transfer duties may be sent if that address is different from the address of the natural person’s principal residence;
(b) in the case where the transferor or transferee is a legal person or a partnership,i. its name and the address of its head office or principal place of business,
ii. the Québec business number assigned to it under the Act respecting the legal publicity of enterprises (chapter P-44.1) or the identification number assigned to it by the Minister of Revenue, if applicable, and iii. the name, position and contact information of each person authorized to act on its behalf;
(c) (subparagraph repealed);
(d) the other particulars that must appear in the application for registration in the land register of a deed evidencing the transfer of an immovable under the first paragraph of section 9, if they have been omitted in the deed evidencing the transfer of the immovable;
(e) the date of the day that includes the particular time referred to in the first or second paragraph of section 4.1 and the documents evidencing that date; and
(f) in the case where the notice of disclosure is filed by a transferee on behalf of two or more transferees, the information listed in subparagraph a or b for each transferee.
In addition, the notice of disclosure must specify whether or not the transfer is of both a corporeal immovable and movables referred to in section 1.0.1. If so, the notice must also include the particulars required under subparagraphs e to h of the first paragraph of section 9 in respect of the movables referred to in section 1.0.1 which are transferred with the immovable.
The notice of disclosure must be accompanied by an authentic copy of the notarial deed en minute or a copy of the private writing evidencing the transfer of the immovable, if the transfer is not registered in the land register at the time it is the subject of the notice.
The information contained in the notice of disclosure is sent to the Minister of Revenue by the municipality that received the notice.
2017, c. 1, s. 33; 2017, c. 292017, c. 29, s. 911; 2019, c. 14, s. 39.