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
E-16 - Real Estate Assessment Act
Section 118
Disposition versions
118. The commutations of taxes granted prior to the date when this act applies to a municipal or school corporation, whether in the form of a reduction in assessment in relation to the market value of an immoveable, in the form of a reduction in the rate of taxes or in both forms at once, shall cease on 1 January 1972 as regards immoveables other than buildings and on 1 January 1975 as regards buildings, unless the period for which they were made expires earlier.
