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D-15.1 - Act respecting duties on transfers of immovables

Section 20.5
Disposition versions

Full text
20.5. Where the transfer is made in part to a transferee exempt from the payment of transfer duties and in part to another transferee who is not exempt, only the former must pay the special duties, and the amount of the special duties is established according to the portion of the basis of imposition that corresponds to the part of the transfer made to that transferee.
2000, c. 54, s. 34.
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