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R-20.1 - Act respecting property tax refund

Section 7
Disposition versions

Full text
7. The amount of the property tax refund to which the person referred to in section 2 is entitled for a year, in respect of the dwelling in which the person lives on 31 December of that year, is equal to the amount by which
(a)  40% of the lesser of
i.  the amount by which the property tax attributable to the dwelling for that year exceeds the aggregate determined in respect of that person for that year under section 7.1, and
ii.  $1,365; exceeds
(b)  3% of that person’s family income for that year.
1979, c. 12, s. 7; 1986, c. 15, s. 219; 1988, c. 4, s. 167; 1993, c. 64, s. 229; 1997, c. 85, s. 406; 1999, c. 40, s. 258; 2005, c. 1, s. 345.
7. The amount of the property tax refund to which the person referred to in section 2 is entitled for a year, in respect of the dwelling in which the person lives on 31 December of that year, is equal to the amount by which
(a)  40 % of the lesser of
i.  the amount by which the property tax attributable to the dwelling for that year exceeds the aggregate determined in respect of that person for that year under section 7.1, and
ii.  $1,285; exceeds
(b)  3 % of that person’s family income for that year.
1979, c. 12, s. 7; 1986, c. 15, s. 219; 1988, c. 4, s. 167; 1993, c. 64, s. 229; 1997, c. 85, s. 406; 1999, c. 40, s. 258.
7. The amount of the real estate tax refund to which the person referred to in section 2 is entitled for a year, in respect of the dwelling in which the person lives on 31 December of that year, is equal to the amount by which
(a)  40 % of the lesser of
i.  the amount by which the real estate tax attributable to the dwelling for that year exceeds the aggregate determined in respect of that person for that year under section 7.1, and
ii.  $1,285; exceeds
(b)  3 % of that person’s family income for that year.
1979, c. 12, s. 7; 1986, c. 15, s. 219; 1988, c. 4, s. 167; 1993, c. 64, s. 229; 1997, c. 85, s. 406.
7. The amount of the real estate tax refund to which the person contemplated in section 2 is entitled for a year, in respect of the dwelling in which he lives on 31 December in the year, is equal to 40 % of the amount by which the real estate tax ascribed to the dwelling for the same year exceeds the amount equivalent to essential needs, less 3 % of the amount by which his income for that year, as established under section 10, exceeds the amount established under section 10.1.
1979, c. 12, s. 7; 1986, c. 15, s. 219; 1988, c. 4, s. 167; 1993, c. 64, s. 229.
7. The amount of the real estate tax refund to which the person contemplated in section 2 is entitled for a year, in respect of the dwelling in which he lives on 31 December of the year, is equal to 40 % of the amount by which the real estate tax ascribed to the dwelling for the same year exceeds the amount equivalent to essential needs, less 2 % of the amount by which his income for that year, as established under section 10, exceeds the amount established under section 10.1.
1979, c. 12, s. 7; 1986, c. 15, s. 219; 1988, c. 4, s. 167.
7. The amount of the real estate tax refund to which a person contemplated in section 2 is entitled for a year, in respect of the dwelling in which he lives on 31 December of the year, is equal to 40% of the amount by which the real estate tax ascribed to the dwelling for the same year exceeds the amount equivalent to essential needs, less 2% of the amount by which his total income for that year exceeds the amount established under section 10.1.
1979, c. 12, s. 7; 1986, c. 15, s. 219.
7. The amount of the real estate tax refund to which a person contemplated in section 2 is entitled for a year, in respect of the dwelling in which he lives on 31 December of the year, is equal to the higher of the following amounts:
(a)  the amount he has received as a refund of the school real estate tax under the Act respecting the Ministère des Affaires sociales (chapter M-23) for the school fiscal period 1978/1979 or that which his spouse has received as such a refund for the same fiscal year; or
(b)  an amount equal to 40 per cent of the real estate tax ascribed to the dwelling for the same year, less 2 per cent of the amount by which 90 per cent of his total income for that year exceeds the amount established under section 10.
1979, c. 12, s. 7.
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