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D-15.1 - Act respecting duties on transfers of immovables

Section 11
Disposition versions

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11. Transfer duties are exigible from the thirty-first day following the day an account therefor is sent by the officer in charge of tax collection for the municipality. Interest thereon accrues from such day at the rate then in force in respect of interest on arrears of such taxes.
However, a municipality may, by by-law, prescribe the terms according to which transfer duties may also be paid in several instalments. In such a case, each portion of the transfer duties becomes exigible on the date on which it is due and interest thereon accrues only from that date, at the rate provided for in the first paragraph.
Despite the second paragraph, the balance of the transfer duties becomes exigible if the immovable is the subject of a new transfer.
The account must inform the debtor of the rules applicable to the debtor according to this section.
1976, c. 30, s. 11; 1991, c. 32, s. 238; 1996, c. 2, s. 656; 2023, c. 33, s. 37.
11. Transfer duties are exigible from the thirty-first day following the day an account therefor is sent by the officer in charge of tax collection for the municipality. Interest thereon accrues from such day at the rate then in force in respect of interest on arrears of such taxes.
The account must inform the debtor of the rules prescribed in the first paragraph.
1976, c. 30, s. 11; 1991, c. 32, s. 238; 1996, c. 2, s. 656.
11. Transfer duties are exigible from the thirty-first day following the day an account therefor is sent by the officer in charge of tax collection in the municipality. Interest thereon accrues from such day at the rate then in force in the municipality in respect of interest on tax arrears.
The account must inform the debtor of the rules prescribed in the first paragraph.
1976, c. 30, s. 11; 1991, c. 32, s. 238.
11. Transfer duties are exigible from the thirty-first day following the day an account therefor is sent by the officer in charge of tax collection in the municipality. Interest thereon accrues from such day at the rate then in force in the municipality in respect of interest on tax arrears.
The account must indicate the date on which it is due.
1976, c. 30, s. 11.
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