D-15.1 - Act respecting duties on transfers of immovables

Section 27 Disposition versions

1996-12-23

27. For the purposes of article 678.0.1 of the Municipal Code of Québec (chapter C-27.1) and sections 196 and 250.1 of the Act respecting municipal taxation (chapter F-2.1), the transfer duties shall be regarded as a municipal tax.

1976, c. 30, s. 27; 1979, c. 36, s. 105; 1991, c. 32, s. 241; 1996, c. 67, s. 67.

1991-06-20

27. For the purposes of article 678.0.1 of the Municipal Code of Québec (chapter C-27.1) and section 196 of the Act respecting municipal taxation (chapter F-2.1), the transfer duties shall be regarded as a municipal tax.

1976, c. 30, s. 27; 1979, c. 36, s. 105; 1991, c. 32, s. 241.

1979-06-22

27. The council of a municipality governed by any act may by the by-law referred to in section 2, or by an amendment to such by-law, delegate the collection of the transfer duties to the county corporation which includes such municipality or the limits of which are contiguous to those of the municipality, if the latter is a city or town.

As for other matters, the formalities concerning collection and recovery before the courts provided in this act apply, mutatismutandis, to collection and recovery effected by the county corporation, which shall act in all regards for and in the name of the municipality having delegated its power. All amounts so collected must be remitted at the end of each month to each municipality, respectively, for and in the name of which the county has acted.

1976, c. 30, s. 27; 1979, c. 36, s. 105.

1977-12-31

27. The council of a village or country municipality may by the by-law referred to in section 2, or by an amendment to such by-law, delegate the collection of the transfer duties to the county corporation which includes such municipality. In such case, the copy of the by-law referred to in section 3 must be accompanied with the notice contemplated in the second paragraph of the said section 3 and contain, mutatismutandis, the information required in such notice.

As for other matters, the formalities concerning collection and recovery before the courts provided in this act apply, mutatismutandis, to collection and recovery effected by the county corporation, which shall act in all regards for and in the name of the village or country municipality. All amounts so collected or recovered must be remitted at the end of each month to each country or village municipality, respectively, for and in the name of which the county has acted.

1976, c. 30, s. 27.