D-15.1 - Act respecting duties on transfers of immovables

Section 12 Disposition versions

1994-06-17

12. The transfer duties constitute a prior claim on the movable property of the debtor and on the immovable that is the subject of a transfer other than a contract of lease, of the same nature and with the same rank as the claims described in paragraph 5 of article 2651 of the Civil Code; the transfer duties are secured by a legal hypothec on the movable property and, where required, on the immovable.

1976, c. 30, s. 12; 1992, c. 57, s. 625; 1994, c. 30, s. 99.

1994-01-01

12. Any claim resulting from transfer duties or any balance remaining to be paid on such duties confers, on the municipality, a legal hypothec on the movable property of the debtor as well as on the immovable being transferred in the case where the transfer confers a right of ownership on the transferee.

1976, c. 30, s. 12; 1992, c. 57, s. 625.

1977-12-31

12. Any claim resulting from transfer duties or any balance remaining to be paid on such duties confers, on the municipality, a privilege on the moveable property of the debtor as well as on the immoveable being transferred in the case where the transfer confers a right of ownership on the transferee. Such privilege requires no registration and confers on the claim the same collocation as that of municipal taxes.

1976, c. 30, s. 12.