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R-20.1 - Act respecting property tax refund
Section 15
Disposition versions
15. Every person who wishes to receive a property tax refund in respect of the dwelling in which he lives on 31 December in a year must make an application therefor to the Minister, in prescribed form containing prescribed information.
15. Every person who wishes to receive a real estate tax refund in respect of the dwelling in which he lives on 31 December in a year must make an application therefor to the Minister, in prescribed form containing prescribed information.
15. Every person who wishes to receive a real estate tax refund in respect of the dwelling in which he lives on 31 December in a year must make an application therefor to the Minister, in prescribed form containing prescribed information, within three years from the end of that year.
15. Every person who wishes to receive a real estate tax refund in respect of the dwelling in which he lives on 31 December in a year must make an application therefor to the Minister, in prescribed form,
(a) not later than 30 April in the following year;
(b) where the person was unable to meet the time limit fixed in paragraph a, within twelve months after the end of the time limit if the application sets out the reasons for the delay and if those reasons are satisfactory to the Minister.
He shall file his application at the same time as the fiscal return contemplated in section 1000 of the Taxation Act (chapter I-3) that he is required to file or was required to file if tax was payable by him under Part I of the said Act, except in the case referred to in subparagraph b of the first paragraph, where he may file his application after having filed the return.
15. Every person who wishes to receive a real estate tax refund in respect of the dwelling in which he lives on 31 December in a year must make an application therefor to the Minister in the form and containing the information prescribed by the latter, not later than 30 April of the following year.
He shall file his application at the same time as the fiscal return contemplated in section 1000 of the Taxation Act; he must file that return even if he is not subject to the payment of tax under the said act.
