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

D-15.1 - Act respecting duties on transfers of immovables

Section 20.1
Disposition versions

Full text
20.1. Every municipality may provide that special duties shall be paid to it in lieu of transfer duties in all cases where an immovable situated within its territory is transferred and an exemption deprives the municipality of the payment of transfer duties with respect to the transfer.
However, special duties are not required to be paid where the exemption is provided for in paragraph a.2 of section 17 or in subparagraph a of the first paragraph of section 20.
In addition, the municipality may provide that special duties need not be paid in any or all of the following cases:
(1)  the exemption is provided for in subparagraph d of the first paragraph of section 20 and the transfer results from the death of the transferor;
(2)  the exemption is provided for in subparagraph e of the first paragraph of section 20 and the transfer results from the death of the transferor; or
(3)  the exemption is provided for in subparagraph e.1 of the first paragraph of section 20 and the transfer results from the death of the person who transferred the immovable to the trust referred to in that subparagraph.
2000, c. 54, s. 34; 2004, c. 20, s. 134; 2006, c. 60, s. 66; 2017, c. 1, s. 41.
20.1. Every municipality may provide that special duties shall be paid to it in lieu of transfer duties in all cases where an immovable situated within its territory is transferred and an exemption deprives the municipality of the payment of transfer duties with respect to the transfer.
However, special duties are not required to be paid where the exemption is provided for in subparagraph a of the first paragraph of section 20.
In addition, the municipality may provide that special duties need not be paid in any or all of the following cases:
(1)  the exemption is provided for in subparagraph d of the first paragraph of section 20 and the transfer results from the death of the transferor;
(2)  the exemption is provided for in subparagraph e of the first paragraph of section 20 and the transfer results from the death of the transferor; or
(3)  the exemption is provided for in subparagraph e.1 of the first paragraph of section 20 and the transfer results from the death of the person who transferred the immovable to the trust referred to in that subparagraph.
2000, c. 54, s. 34; 2004, c. 20, s. 134; 2006, c. 60, s. 66.
20.1. Every municipality may provide that special duties shall be paid to it in lieu of transfer duties in all cases where an immovable situated within its territory is transferred and an exemption deprives the municipality of the payment of transfer duties with respect to the transfer.
However, special duties are not required to be paid where the exemption is provided for in subparagraph a of the first paragraph of section 20.
In addition, the municipality may provide that special duties need not be paid where the exemption is provided for in subparagraph d of the first paragraph of section 20 and the transfer results from the death of the transferor.
2000, c. 54, s. 34; 2004, c. 20, s. 134.
20.1. Every municipality may provide that special duties shall be paid to it in lieu of transfer duties in all cases where an immovable situated within its territory is transferred and an exemption deprives the municipality of the payment of transfer duties with respect to the transfer.
However, special duties are not required to be paid where the exemption is provided for in subparagraph a of the first paragraph of section 20.
2000, c. 54, s. 34.
© Gouvernement du Québec