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
R-20.1 - Act respecting property tax refund
Section 4
Disposition versions
4. (Repealed).
4. Only one of the spouses contemplated in subparagraph a of the first paragraph of section 2 is entitled to a real estate tax refund for a year in respect of the dwelling in which they live.
Where each spouse files an application for a real estate tax refund, the Minister shall pay the refund to that spouse who for that year had the lower total income.
