220.6. Section 1052 of the Taxation Act (chapter I-3) applies, adapted as required, to the payment or allocation of the reimbursement contemplated in section 220.5.
Where several persons are entitled to a reimbursement in respect of the same units, the reimbursement shall be paid to the person whose name appears on the tax account or allocated to his account.
1985, c. 27, s. 101; 1986, c. 15, s. 9.