F-2.1 - Act respecting municipal taxation

Section 210.6 Disposition versions

2017-02-08

210.6. For the purposes of subparagraph 1 of the first paragraph of section 210.5, where a person has become the owner, as a result of a transfer, of a specified assessment unit that was owned before the transfer by the person’s spouse, or the person’s former spouse if the transfer was made under a decree, order or judgment of a competent tribunal, or under a written separation agreement, within the meaning of section 1 of the Taxation Act (chapter I-3), relating to a partition of property between them in settlement of rights arising out of, or on the breakdown of, their marriage, the person is deemed to have owned the specified assessment unit during each year that preceded the year of the transfer and in which the person’s spouse or former spouse, as the case may be, owned the specified assessment unit or was deemed to own it under this section.

2017, c. 1, s. 44.