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
V-6.1 - Act respecting Northern villages and the Kativik Regional Government
Section 166.1
Disposition versions
166.1. Every by-law imposing a compensation pursuant to paragraph 11 of section 174, paragraph 4 of section 179 or section 218.1 or a tax pursuant to section 178 or 191 may provide that the payment of the compensation or tax be apportioned between the owner and the tenant or occupant of the immovable in the proportion determined in the by-law, which may vary according to the categories of immovables established therein.
The owner of an unoccupied immovable subject to a compensation or tax the payment of which is apportioned is liable to the full amount of the compensation or tax only for that part of the expired portion of the fiscal year during which the immovable was unoccupied.
