D-15.1 - Act respecting duties on transfers of immovables

Section 17 Disposition versions

2022-08-23

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(a.1)  where the transferor and the transferee are registered charities for the purposes of the Taxation Act (chapter I‐3);

(a.2)  where the transferee is an international governmental organization listed in Schedule A or B to the Regulation respecting tax exemptions granted to certain international governmental organizations and to certain of their employees and members of their families (chapter A-6.002, r. 3);

(b)  where an immovable acquired by a municipality by virtue of the Act respecting municipal industrial immovables (chapter I‐0.1) is transferred by such municipality by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a legal person established in the public interest created by an Act of Québec, which is under the obligation to make an annual report either to the Minister of Economy and Innovation or to the Minister of Municipal Affairs, Regions and Land Occupancy;

(d)  (paragraph repealed);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M‐13.1) or section 15 of the Act respecting natural gas storage and natural gas and oil pipelines (chapter S-34.1); or

(f)  where the immovable is transferred by a municipality, regional county municipality, school service centre, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, regional county municipality, school service centre, school board or fabrique;

(g)  where, pursuant to any of sections 66, 67 and 68 of the Act respecting municipal taxation (chapter F‐2.1), the immovable is not entered on the roll or is exempt from all municipal or school property taxes pursuant to paragraph 7 of section 204 of that Act.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32; 1994, c. 16, s. 51; 1994, c. 30, s. 100; 1996, c. 2, s. 657; 1999, c. 8, s. 20; 1999, c. 40, s. 112; 1999, c. 43, s. 13; 1999, c. 83, s. 19; 2000, c. 56, s. 139; 2002, c. 37, s. 146; 2003, c. 19, s. 250; 2003, c. 29, s. 135; 2005, c. 28, s. 196; 2006, c. 8, s. 31; 2009, c. 26, s. 109; 2017, c. 1, s. 38; 2016, c. 35, s. 23; 2019, c. 29, s. 1; 2020, c. 1, s. 309; 2022, c. 10, s. 123.

2020-06-15

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(a.1)  where the transferor and the transferee are registered charities for the purposes of the Taxation Act (chapter I‐3);

(a.2)  where the transferee is an international governmental organization listed in Schedule A or B to the Regulation respecting tax exemptions granted to certain international governmental organizations and to certain of their employees and members of their families (chapter A-6.002, r. 3);

(b)  where an immovable acquired by a municipality by virtue of the Act respecting municipal industrial immovables (chapter I‐0.1) is transferred by such municipality by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a legal person established in the public interest created by an Act of Québec, which is under the obligation to make an annual report either to the Minister of Economy and Innovation or to the Minister of Municipal Affairs, Regions and Land Occupancy;

(d)  (paragraph repealed);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M‐13.1) or section 15 of the Petroleum Resources Act (chapter H-4.2); or

(f)  where the immovable is transferred by a municipality, regional county municipality, school service centre, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, regional county municipality, school service centre, school board or fabrique;

(g)  where, pursuant to any of sections 66, 67 and 68 of the Act respecting municipal taxation (chapter F‐2.1), the immovable is not entered on the roll or is exempt from all municipal or school property taxes pursuant to paragraph 7 of section 204 of that Act.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32; 1994, c. 16, s. 51; 1994, c. 30, s. 100; 1996, c. 2, s. 657; 1999, c. 8, s. 20; 1999, c. 40, s. 112; 1999, c. 43, s. 13; 1999, c. 83, s. 19; 2000, c. 56, s. 139; 2002, c. 37, s. 146; 2003, c. 19, s. 250; 2003, c. 29, s. 135; 2005, c. 28, s. 196; 2006, c. 8, s. 31; 2009, c. 26, s. 109; 2017, c. 1, s. 38; 2016, c. 35, s. 23; 2019, c. 29, s. 1; 2020, c. 1, s. 309.

2019-12-11

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(a.1)  where the transferor and the transferee are registered charities for the purposes of the Taxation Act (chapter I‐3);

(a.2)  where the transferee is an international governmental organization listed in Schedule A or B to the Regulation respecting tax exemptions granted to certain international governmental organizations and to certain of their employees and members of their families (chapter A-6.002, r. 3);

(b)  where an immovable acquired by a municipality by virtue of the Act respecting municipal industrial immovables (chapter I‐0.1) is transferred by such municipality by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a legal person established in the public interest created by an Act of Québec, which is under the obligation to make an annual report either to the Minister of Economy and Innovation or to the Minister of Municipal Affairs, Regions and Land Occupancy;

(d)  (paragraph repealed);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M‐13.1) or section 15 of the Petroleum Resources Act (chapter H-4.2); or

(f)  where the immovable is transferred by a municipality, regional county municipality, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, regional county municipality, school board or fabrique;

(g)  where, pursuant to any of sections 66, 67 and 68 of the Act respecting municipal taxation (chapter F‐2.1), the immovable is not entered on the roll or is exempt from all municipal or school property taxes pursuant to paragraph 7 of section 204 of that Act.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32; 1994, c. 16, s. 51; 1994, c. 30, s. 100; 1996, c. 2, s. 657; 1999, c. 8, s. 20; 1999, c. 40, s. 112; 1999, c. 43, s. 13; 1999, c. 83, s. 19; 2000, c. 56, s. 139; 2002, c. 37, s. 146; 2003, c. 19, s. 250; 2003, c. 29, s. 135; 2005, c. 28, s. 196; 2006, c. 8, s. 31; 2009, c. 26, s. 109; 2017, c. 1, s. 38; 2016, c. 35, s. 23; 2019, c. 29, s. 1.

2018-09-20

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(a.1)  where the transferor and the transferee are registered charities for the purposes of the Taxation Act (chapter I‐3);

(a.2)  where the transferee is an international governmental organization listed in Schedule A or B to the Regulation respecting tax exemptions granted to certain international governmental organizations and to certain of their employees and members of their families (chapter A-6.002, r. 3);

(b)  where an immovable acquired by a municipality by virtue of the Act respecting municipal industrial immovables (chapter I‐0.1) is transferred by such municipality by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a legal person established in the public interest created by an Act of Québec, which is under the obligation to make an annual report either to the Minister of Economic Development, Innovation and Export Trade or to the Minister of Municipal Affairs, Regions and Land Occupancy;

(d)  (paragraph repealed);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M‐13.1) or section 15 of the Petroleum Resources Act (chapter H-4.2); or

(f)  where the immovable is transferred by a municipality, regional county municipality, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, regional county municipality, school board or fabrique;

(g)  where, pursuant to any of sections 66, 67 and 68 of the Act respecting municipal taxation (chapter F‐2.1), the immovable is not entered on the roll or is exempt from all municipal or school property taxes pursuant to paragraph 7 of section 204 of that Act.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32; 1994, c. 16, s. 51; 1994, c. 30, s. 100; 1996, c. 2, s. 657; 1999, c. 8, s. 20; 1999, c. 40, s. 112; 1999, c. 43, s. 13; 1999, c. 83, s. 19; 2000, c. 56, s. 139; 2002, c. 37, s. 146; 2003, c. 19, s. 250; 2003, c. 29, s. 135; 2005, c. 28, s. 196; 2006, c. 8, s. 31; 2009, c. 26, s. 109; 2017, c. 1, s. 38; 2016, c. 35, s. 23.

2017-02-08

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(a.1)  where the transferor and the transferee are registered charities for the purposes of the Taxation Act (chapter I‐3);

(a.2)  where the transferee is an international governmental organization listed in Schedule A or B to the Regulation respecting tax exemptions granted to certain international governmental organizations and to certain of their employees and members of their families (chapter A-6.002, r. 3);

(b)  where an immovable acquired by a municipality by virtue of the Act respecting municipal industrial immovables (chapter I‐0.1) is transferred by such municipality by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a legal person established in the public interest created by an Act of Québec, which is under the obligation to make an annual report either to the Minister of Economic Development, Innovation and Export Trade or to the Minister of Municipal Affairs, Regions and Land Occupancy;

(d)  (paragraph repealed);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M‐13.1); or

(f)  where the immovable is transferred by a municipality, regional county municipality, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, regional county municipality, school board or fabrique;

(g)  where, pursuant to any of sections 66, 67 and 68 of the Act respecting municipal taxation (chapter F‐2.1), the immovable is not entered on the roll or is exempt from all municipal or school property taxes pursuant to paragraph 7 of section 204 of that Act.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32; 1994, c. 16, s. 51; 1994, c. 30, s. 100; 1996, c. 2, s. 657; 1999, c. 8, s. 20; 1999, c. 40, s. 112; 1999, c. 43, s. 13; 1999, c. 83, s. 19; 2000, c. 56, s. 139; 2002, c. 37, s. 146; 2003, c. 19, s. 250; 2003, c. 29, s. 135; 2005, c. 28, s. 196; 2006, c. 8, s. 31; 2009, c. 26, s. 109; 2017, c. 1, s. 38.

2009-06-17

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(a.1)  where the transferor and the transferee are registered charities for the purposes of the Taxation Act (chapter I‐3);

(b)  where an immovable acquired by a municipality by virtue of the Act respecting municipal industrial immovables (chapter I‐0.1) is transferred by such municipality by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a legal person established in the public interest created by an Act of Québec, which is under the obligation to make an annual report either to the Minister of Economic Development, Innovation and Export Trade or to the Minister of Municipal Affairs, Regions and Land Occupancy;

(d)  (paragraph repealed);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M‐13.1); or

(f)  where the immovable is transferred by a municipality, regional county municipality, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, regional county municipality, school board or fabrique;

(g)  where, pursuant to any of sections 66, 67 and 68 of the Act respecting municipal taxation (chapter F‐2.1), the immovable is not entered on the roll or is exempt from all municipal or school property taxes pursuant to paragraph 7 of section 204 of that Act.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32; 1994, c. 16, s. 51; 1994, c. 30, s. 100; 1996, c. 2, s. 657; 1999, c. 8, s. 20; 1999, c. 40, s. 112; 1999, c. 43, s. 13; 1999, c. 83, s. 19; 2000, c. 56, s. 139; 2002, c. 37, s. 146; 2003, c. 19, s. 250; 2003, c. 29, s. 135; 2005, c. 28, s. 196; 2006, c. 8, s. 31; 2009, c. 26, s. 109.

2006-06-08

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(a.1)  where the transferor and the transferee are registered charities for the purposes of the Taxation Act (chapter I‐3);

(b)  where an immovable acquired by a municipality by virtue of the Act respecting municipal industrial immovables (chapter I‐0.1) is transferred by such municipality by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a legal person established in the public interest created by an Act of Québec, which is under the obligation to make an annual report either to the Minister of Economic Development, Innovation and Export Trade or to the Minister of Municipal Affairs and Regions;

(d)  (paragraph repealed);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M‐13.1); or

(f)  where the immovable is transferred by a municipality, regional county municipality, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, regional county municipality, school board or fabrique;

(g)  where, pursuant to any of sections 66, 67 and 68 of the Act respecting municipal taxation (chapter F‐2.1), the immovable is not entered on the roll or is exempt from all municipal or school property taxes pursuant to paragraph 7 of section 204 of that Act.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32; 1994, c. 16, s. 51; 1994, c. 30, s. 100; 1996, c. 2, s. 657; 1999, c. 8, s. 20; 1999, c. 40, s. 112; 1999, c. 43, s. 13; 1999, c. 83, s. 19; 2000, c. 56, s. 139; 2002, c. 37, s. 146; 2003, c. 19, s. 250; 2003, c. 29, s. 135; 2005, c. 28, s. 196; 2006, c. 8, s. 31.

2005-06-17

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(a.1)  where the transferor and the transferee are registered charities for the purposes of the Taxation Act (chapter I‐3);

(b)  where an immovable acquired by a municipality by virtue of the Act respecting municipal industrial immovables (chapter I‐0.1) is transferred by such municipality by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a legal person established in the public interest created by an Act of Québec, which is under the obligation to make an annual report either to the Minister of Economic and Regional Development and Research or to the Minister of Municipal Affairs and Regions;

(d)  (paragraph repealed);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M‐13.1); or

(f)  where the immovable is transferred by a municipality, regional county municipality, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, regional county municipality, school board or fabrique;

(g)  where, pursuant to any of sections 66, 67 and 68 of the Act respecting municipal taxation (chapter F‐2.1), the immovable is not entered on the roll or is exempt from all municipal or school property taxes pursuant to paragraph 7 of section 204 of that Act.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32; 1994, c. 16, s. 51; 1994, c. 30, s. 100; 1996, c. 2, s. 657; 1999, c. 8, s. 20; 1999, c. 40, s. 112; 1999, c. 43, s. 13; 1999, c. 83, s. 19; 2000, c. 56, s. 139; 2002, c. 37, s. 146; 2003, c. 19, s. 250; 2003, c. 29, s. 135; 2005, c. 28, s. 196.

2004-03-23

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(a.1)  where the transferor and the transferee are registered charities for the purposes of the Taxation Act (chapter I‐3);

(b)  where an immovable acquired by a municipality by virtue of the Act respecting municipal industrial immovables (chapter I‐0.1) is transferred by such municipality by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a legal person established in the public interest created by an Act of Québec, which is under the obligation to make an annual report either to the Minister of Economic and Regional Development and Research or to the Minister of Municipal Affairs, Sports and Recreation;

(d)  (paragraph repealed);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M‐13.1); or

(f)  where the immovable is transferred by a municipality, regional county municipality, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, regional county municipality, school board or fabrique;

(g)  where, pursuant to any of sections 66, 67 and 68 of the Act respecting municipal taxation (chapter F‐2.1), the immovable is not entered on the roll or is exempt from all municipal or school property taxes pursuant to paragraph 7 of section 204 of that Act.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32; 1994, c. 16, s. 51; 1994, c. 30, s. 100; 1996, c. 2, s. 657; 1999, c. 8, s. 20; 1999, c. 40, s. 112; 1999, c. 43, s. 13; 1999, c. 83, s. 19; 2000, c. 56, s. 139; 2002, c. 37, s. 146; 2003, c. 19, s. 250; 2003, c. 29, s. 135.

2003-12-18

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(a.1)  where the transferor and the transferee are registered charities for the purposes of the Taxation Act (chapter I‐3);

(b)  where an immovable acquired by a municipality by virtue of the Act respecting municipal industrial immovables (chapter I‐0.1) is transferred by such municipality by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a legal person established in the public interest created by an Act of Québec, which is under the obligation to make an annual report either to the Minister of Industry and Trade or to the Minister of Municipal Affairs, Sports and Recreation;

(d)  (paragraph repealed);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M‐13.1); or

(f)  where the immovable is transferred by a municipality, regional county municipality, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, regional county municipality, school board or fabrique;

(g)  where, pursuant to any of sections 66, 67 and 68 of the Act respecting municipal taxation (chapter F‐2.1), the immovable is not entered on the roll or is exempt from all municipal or school property taxes pursuant to paragraph 7 of section 204 of that Act.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32; 1994, c. 16, s. 51; 1994, c. 30, s. 100; 1996, c. 2, s. 657; 1999, c. 8, s. 20; 1999, c. 40, s. 112; 1999, c. 43, s. 13; 1999, c. 83, s. 19; 2000, c. 56, s. 139; 2002, c. 37, s. 146; 2003, c. 19, s. 250.

2002-06-14

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(a.1)  where the transferor and the transferee are registered charities for the purposes of the Taxation Act (chapter I-3) ;

(b)  where an immovable acquired by a municipality by virtue of the Act respecting municipal industrial immovables (chapter I-0.1) is transferred by such municipality by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a legal person established in the public interest created by an Act of Québec, which is under the obligation to make an annual report either to the Minister of Industry and Trade or to the Minister of Municipal Affairs and Greater Montréal;

(d)  (paragraph repealed);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M-13.1); or

(f)  where the immovable is transferred by a municipality, regional county municipality, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, regional county municipality, school board or fabrique;

(g)  where, pursuant to any of sections 66, 67 and 68 of the Act respecting municipal taxation (chapter F-2.1), the immovable is not entered on the roll or is exempt from all municipal or school property taxes pursuant to paragraph 7 of section 204 of that Act.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32; 1994, c. 16, s. 51; 1994, c. 30, s. 100; 1996, c. 2, s. 657; 1999, c. 8, s. 20; 1999, c. 40, s. 112; 1999, c. 43, s. 13; 1999, c. 83, s. 19; 2000, c. 56, s. 139; 2002, c. 37, s. 146.

2002-01-01

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(b)  where an immovable acquired by a municipality by virtue of the Act respecting municipal industrial immovables (chapter I-0.1) is transferred by such municipality by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a legal person established in the public interest created by an Act of Québec, which is under the obligation to make an annual report either to the Minister of Industry and Trade or to the Minister of Municipal Affairs and Greater Montréal;

(d)  (paragraph repealed);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M-13.1); or

(f)  where the immovable is transferred by a municipality, regional county municipality, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, regional county municipality, school board or fabrique;

(g)  where, pursuant to any of sections 66, 67 and 68 of the Act respecting municipal taxation (chapter F-2.1), the immovable is not entered on the roll or is exempt from all municipal or school property taxes pursuant to paragraph 7 of section 204 of that Act.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32; 1994, c. 16, s. 51; 1994, c. 30, s. 100; 1996, c. 2, s. 657; 1999, c. 8, s. 20; 1999, c. 40, s. 112; 1999, c. 43, s. 13; 1999, c. 83, s. 19; 2000, c. 56, s. 139.

1999-12-20

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(b)  where an immovable acquired either by a municipality or by an urban community by virtue of the Act respecting municipal industrial immovables (chapter I-0.1) is transferred by such municipality or such community by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a legal person established in the public interest created by an Act of Québec, which is under the obligation to make an annual report either to the Minister of Industry and Trade or to the Minister of Municipal Affairs and Greater Montréal;

(d)  (paragraph repealed);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M-13.1); or

(f)  where the immovable is transferred by a municipality, regional county municipality, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, regional county municipality, school board or fabrique;

(g)  where, pursuant to any of sections 66, 67 and 68 of the Act respecting municipal taxation (chapter F-2.1), the immovable is not entered on the roll or is exempt from all municipal or school property taxes pursuant to paragraph 7 of section 204 of that Act.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32; 1994, c. 16, s. 51; 1994, c. 30, s. 100; 1996, c. 2, s. 657; 1999, c. 8, s. 20; 1999, c. 40, s. 112; 1999, c. 43, s. 13; 1999, c. 83, s. 19.

1999-10-27

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(b)  where an immovable acquired either by a municipality or by an urban community by virtue of the Act respecting municipal industrial immovables (chapter I-0.1) is transferred by such municipality or such community by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a legal person established in the public interest created by an Act of the Legislature, which is under the obligation to make an annual report either to the Minister of Industry and Trade or to the Minister of Municipal Affairs and Greater Montréal;

(d)  (paragraph repealed);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M-13.1); or

(f)  where the immovable is transferred by a municipality, regional county municipality, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, regional county municipality, school board or fabrique.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32; 1994, c. 16, s. 51; 1994, c. 30, s. 100; 1996, c. 2, s. 657; 1999, c. 8, s. 20; 1999, c. 40, s. 112; 1999, c. 43, s. 13.

1999-10-22

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(b)  where an immovable acquired either by a municipality or by an urban community by virtue of the Act respecting municipal industrial immovables (chapter I-0.1) is transferred by such municipality or such community by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a legal person established in the public interest created by an Act of the Legislature, which is under the obligation to make an annual report either to the Minister of Industry and Trade or to the Minister of Municipal Affairs;

(d)  (paragraph repealed);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M-13.1); or

(f)  where the immovable is transferred by a municipality, regional county municipality, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, regional county municipality, school board or fabrique.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32; 1994, c. 16, s. 51; 1994, c. 30, s. 100; 1996, c. 2, s. 657; 1999, c. 8, s. 20; 1999, c. 40, s. 112.

1999-06-08

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(b)  where an immovable acquired either by a municipality or by an urban community by virtue of the Act respecting municipal industrial immovables (chapter I-0.1) is transferred by such municipality or such community by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a public corporation created by an Act of the Legislature, which is under the obligation to make an annual report either to the Minister of Industry and Trade or to the Minister of Municipal Affairs;

(d)  (paragraph repealed);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M-13.1); or

(f)  where the immovable is transferred by a municipality, regional county municipality, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, regional county municipality, school board or fabrique.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32; 1994, c. 16, s. 51; 1994, c. 30, s. 100; 1996, c. 2, s. 657; 1999, c. 8, s. 20.

1996-05-08

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(b)  where an immovable acquired either by a municipality or by an urban community by virtue of the Act respecting municipal industrial immovables (chapter I-0.1) is transferred by such municipality or such community by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a public corporation created by an Act of the Legislature, which is under the obligation to make an annual report either to the Minister of Industry, Trade, Science and Technology or to the Minister of Municipal Affairs;

(d)  (paragraph repealed);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M-13.1); or

(f)  where the immovable is transferred by a municipality, regional county municipality, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, regional county municipality, school board or fabrique.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32; 1994, c. 16, s. 51; 1994, c. 30, s. 100; 1996, c. 2, s. 657.

1994-06-17

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(b)  where an immovable acquired either by a municipality or by an urban community by virtue of the Act respecting municipal industrial immovables (chapter I-0.1) is transferred by such municipality or such community by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a public corporation created by an Act of the Legislature, which is under the obligation to make an annual report either to the Minister of Industry, Trade, Science and Technology or to the Minister of Municipal Affairs;

(d)  (paragraph repealed);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M-13.1); or

(f)  where the immovable is transferred by a municipality, county corporation, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, county corporation, school board or fabrique.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32; 1994, c. 16, s. 51; 1994, c. 30, s. 100.

1994-01-01

17. There shall be an exemption from the payment of transfer duties in the following cases:

(a)  where the transferee is a public body;

(b)  where an immovable acquired either by a municipality or by an urban community by virtue of the Act respecting municipal industrial immovables (chapter I-0.1) is transferred by such municipality or such community by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a public corporation created by an Act of the Legislature, which is under the obligation to make an annual report either to the Minister of Industry, Trade and Technology or to the Minister of Municipal Affairs;

(d)  where the immovable is an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M-13.1); or

(f)  where the immovable is transferred by a municipality, county corporation, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, county corporation, school board or fabrique.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29; 1993, c. 78, s. 32.

1991-06-20

17. There shall be an exemption from the payment of transfer duties in the following cases, provided it is mentioned in the deed of transfer:

(a)  where the transferee is a public body;

(b)  where an immovable acquired either by a municipality or by an urban community by virtue of the Act respecting municipal industrial immovables (chapter I-0.1) is transferred by such municipality or such community by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a public corporation created by an Act of the Legislature, which is under the obligation to make an annual report either to the Minister of Industry, Trade and Technology or to the Minister of Municipal Affairs;

(d)  where the immovable is an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M-13.1); or

(f)  where the immovable is transferred by a municipality, county corporation, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, county corporation, school board or fabrique.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122; 1991, c. 29, s. 29.

1991-01-01

17. There shall be an exemption from the payment of transfer duties in the following cases, provided it is mentioned in the deed of transfer:

(a)  where the transferee is a public body;

(b)  where an immovable acquired either by a municipality or by an urban community by virtue of the Act respecting municipal industrial immovables (chapter I-0.1) is transferred by such municipality or such community by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a public corporation created by an Act of the Legislature, which is under the obligation to make an annual report either to the Minister of Industry, Trade and Technology or to the Minister of Municipal Affairs;

(d)  where the immovable is entered on the valuation roll as a farm;

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M-13.1); or

(f)  where the immovable is transferred by a municipality, county corporation, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, county corporation, school board or fabrique.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89; 1990, c. 85, s. 122.

1988-12-21

17. There shall be an exemption from the payment of transfer duties in the following cases, provided it is mentioned in the deed of transfer:

(a)  where the transferee is a public body;

(b)  where an immovable acquired either by a municipality or by an urban or regional community by virtue of the Act respecting municipal industrial immovables (chapter I-0.1) is transferred by such municipality or such community by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a public corporation created by an Act of the Legislature, which is under the obligation to make an annual report either to the Minister of Industry, Trade and Technology or to the Minister of Municipal Affairs;

(d)  where the immovable is entered on the valuation roll as a farm;

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M-13.1); or

(f)  where the immovable is transferred by a municipality, county corporation, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, county corporation, school board or fabrique.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337; 1988, c. 41, s. 89.

1988-10-24

17. There shall be an exemption from the payment of transfer duties in the following cases, provided it is mentioned in the deed of transfer:

(a)  where the transferee is a public body;

(b)  where an immovable acquired either by a municipality or by an urban or regional community by virtue of the Act respecting municipal industrial immovables (chapter I-0.1) is transferred by such municipality or such community by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a public corporation created by an Act of the Legislature, which is under the obligation to make an annual report either to the Minister of Industry and Commerce or to the Minister of Municipal Affairs;

(d)  where the immovable is entered on the valuation roll as a farm;

(e)  where the immovable transferred is one of those referred to in section 8 of the Mining Act (chapter M-13.1); or

(f)  where the immovable is transferred by a municipality, county corporation, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, county corporation, school board or fabrique.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2; 1987, c. 64, s. 337.

1987-03-23

17. There shall be an exemption from the payment of transfer duties in the following cases, provided it is mentioned in the deed of transfer:

(a)  where the transferee is a public body;

(b)  where an immovable acquired either by a municipality or by an urban or regional community by virtue of the Act respecting municipal industrial immovables (chapter I-0.1) is transferred by such municipality or such community by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a public corporation created by an act of the Legislature, which is under the obligation to make an annual report either to the Minister of Industry and Commerce or to the Minister of Municipal Affairs;

(d)  where the immovable is entered on the valuation roll as a farm;

(e)  where the immovable transferred is one of those referred to in section 3 of the Mining Act (chapter M-13); or

(f)  where the immovable is transferred by a municipality, county corporation, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, county corporation, school board or fabrique.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1987, c. 2, s. 2.

1984-12-20

17. There shall be an exemption from the payment of transfer duties in the following cases, provided it is mentioned in the deed of transfer:

(a)  where the transferee is a public body;

(b)  where an immovable acquired either by a municipality or by an urban or regional community by virtue of the Act respecting municipal industrial immovables (chapter I-0.1) is transferred by such municipality or such community by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a public corporation created by an act of the Legislature, which is under the obligation to make an annual report either to the Minister of Industry and Commerce or to the Minister of Municipal Affairs;

(d)  where the immovable is entered on the valuation roll as a farm or as a woodlot;

(e)  where the immovable transferred is one of those referred to in section 3 of the Mining Act (chapter M-13); or

(f)  where the immovable is transferred by a municipality, county corporation, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, county corporation, school board or fabrique.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27; 1984, c. 36, s. 44.

1984-06-12

17. There shall be an exemption from the payment of transfer duties in the following cases, provided it is mentioned in the deed of transfer:

(a)  where the transferee is a public body;

(b)  where an immovable acquired either by a municipality or by an urban or regional community by virtue of the Act respecting municipal industrial immovables (chapter I-0.1) is transferred by such municipality or such community by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;

(c)  where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a public corporation created by an act of the Legislature, which is under the obligation to make an annual report either to the Minister of Industry, Commerce and Tourism or to the Minister of Municipal Affairs;

(d)  where the immovable is entered on the valuation roll as a farm or as a woodlot;

(e)  where the immovable transferred is one of those referred to in section 3 of the Mining Act (chapter M-13); or

(f)  where the immovable is transferred by a municipality, county corporation, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, county corporation, school board or fabrique.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27.

1980-01-24

17. There shall be an exemption from the payment of transfer duties in the following cases, provided it is mentioned in the deed of transfer:

(a)  where the transferee is a public body;

(b)  where an immoveable acquired either by a municipality or by an urban or regional community by virtue of an industrial fund is transferred by such municipality or such community by virtue of section 5 or 8 of the Industrial Funds Act (chapter F-4) or any legislative provision to the same effect;

(c)  where an immoveable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a public corporation created by an act of the Legislature, which is under the obligation to make an annual report either to the Minister of Industry, Commerce and Tourism or to the Minister of Municipal Affairs;

(d)  where the immoveable is entered on the valuation roll as a farm or as a woodlot;

(e)  where the immoveable transferred is one of those referred to in section 3 of the Mining Act (chapter M-13); or

(f)  where the immoveable is transferred by a municipality, county corporation, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, county corporation, school board or fabrique.

1976, c. 30, s. 17; 1978, c. 61, s. 2; 1979, c. 77, s. 27.

1978-12-07

17. There shall be an exemption from the payment of transfer duties in the following cases, provided it is mentioned in the deed of transfer:

(a)  where the transferee is a public body;

(b)  where an immoveable acquired either by a municipality or by an urban or regional community by virtue of an industrial fund is transferred by such municipality or such community by virtue of section 5 or 8 of the Industrial Funds Act (chapter F-4) or any legislative provision to the same effect;

(c)  where an immoveable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a public corporation created by an act of the Legislature, which is under the obligation to make an annual report either to the Minister of Industry and Commerce or to the Minister of Municipal Affairs;

(d)  where the immoveable is entered on the valuation roll as a farm or as a woodlot;

(e)  where the immoveable transferred is one of those referred to in section 3 of the Mining Act (chapter M-13); or

(f)  where the immoveable is transferred by a municipality, county corporation, school board or fabrique to a transferee who had formerly transferred it gratuitously to that municipality, county corporation, school board or fabrique.

1976, c. 30, s. 17; 1978, c. 61, s. 2.

1977-12-31

17. There shall be an exemption from the payment of transfer duties in the following cases, provided it is mentioned in the deed of transfer:

(a)  where the transferee is a public body;

(b)  where an immoveable acquired either by a municipality or by an urban or regional community by virtue of an industrial fund is transferred by such municipality or such community by virtue of section 5 or 8 of the Industrial Funds Act (chapter F-4) or any legislative provision to the same effect;

(c)  where an immoveable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a public corporation created by an act of the Legislature, which is under the obligation to make an annual report either to the Minister of Industry and Commerce or to the Minister of Municipal Affairs;

(d)  where the immoveable is entered on the valuation roll as a farm or as a woodlot; or

(e)  where the immoveable transferred is one of those referred to in section 3 of the Mining Act (chapter M-13).

1976, c. 30, s. 17.