D-15.1 - Act respecting duties on transfers of immovables

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6.1. Despite the first paragraph of section 6, the transfer duties that a transferee is required to pay under the first or second paragraph of section 4.1 are payable from the particular time referred to in that paragraph. They are due as prescribed in section 11.
The transferee shall declare to be required to pay transfer duties under the first or second paragraph of section 4.1 in respect of an immovable by filing a notice of disclosure containing the information listed in section 10.2 with the municipality in whose territory the immovable is situated on or before the ninetieth day after the particular time referred to in that paragraph.
For the purposes of the second paragraph, if the transfer that is the subject of a notice of disclosure has been made to two or more transferees, each of them is required to file a notice of disclosure with the municipality. However, a notice of disclosure filed by a transferee, on behalf of all the transferees, is deemed to have been filed by each of them.
2017, c. 1, s. 30.