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D-17 - Land Transfer Duties Act

Section 37
Disposition versions

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37. Where payment of the duties has been deferred and the conditions provided for by this chapter have not been fulfilled, the Minister shall immediately collect payment of the duties, and the interest payable on such duties from the date of transfer.
The Minister shall then send a demand for payment to the transferee; such demand shall be deemed to be a notice of assessment, for the purposes of sections 87, 88 and 95 of the Tax Administration Act (chapter A-6.002), subject to this Act and the regulations.
1976, c. 23, s. 37; 1976, c. 24, s. 6; 2010, c. 31, s. 175.
37. Where payment of the duties has been deferred and the conditions provided for by this chapter have not been fulfilled, the Minister shall immediately collect payment of the duties, and the interest payable on such duties from the date of transfer.
The Minister shall then send a demand for payment to the transferee; such demand shall be deemed to be a notice of assessment, for the purposes of sections 87, 88 and 95 of the Act respecting the Ministère du Revenu (chapter M-31), subject to this Act and the regulations.
1976, c. 23, s. 37; 1976, c. 24, s. 6.
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