D-15.1 - Act respecting duties on transfers of immovables

Section 14 Disposition versions

2017-02-08

14. Where the officer in charge of tax collection in the municipality is of the opinion that the amount of the basis of imposition of the transfer duties or the amount of such duties differs from the amount mentioned in the application for registration, in the notice of disclosure and in the declaration provided for in the second paragraph of any of sections 9, 10.1 and 10.2, or that the transfer has been falsely interpreted as being a transfer subject to Chapter III, the officer must mention in the account any change that the officer considers should be made to the information contained in the application, the notice of disclosure and the declaration.

The transfer duties are payable on the basis of the amended information contained in the account, subject to any judgment without appeal resulting from an action instituted by virtue of section 16.

1976, c. 30, s. 14; 1993, c. 78, s. 30; 2017, c. 1, s. 36.

1994-01-01

14. Where the officer in charge of tax collection in the municipality is of the opinion that the amount of the basis of imposition of the transfer duties or the amount of such duties differs from the amount mentioned in the application for registration and in the declaration provided for in the second paragraph of section 9, or that the transfer has been falsely interpreted as being a transfer subject to Chapter III, he must mention in the account any change that he considers should be made to the information contained in the application and the declaration.

The transfer duties are payable on the basis of the amended information contained in the account, subject to any judgment without appeal resulting from an action instituted by virtue of section 16.

1976, c. 30, s. 14; 1993, c. 78, s. 30.

1977-12-31

14. Where the officer in charge of tax collection in the municipality is of opinion that the consideration furnished by the transferee exceeds the consideration mentioned in the deed of transfer or that the transfer has been falsely interpreted as being one of the transfers contemplated in Chapter III, he must mention in the account any relevant change that he considers should be made to the information contemplated in section 9, modify the amount of the consideration accordingly or, where such is the case, add to it and apply the rate provided for in section 2, taking into account such change and modification. In all such cases, the transfer duties are payable according to the amount of the consideration mentioned in the account, subject to any judgment without appeal resulting from an action instituted by virtue of section 16.

1976, c. 30, s. 14.