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

D-15.1 - Act respecting duties on transfers of immovables

Section 7
Disposition versions

Full text
7. Where an immovable being transferred is situated in the territory of two or more municipalities, transfer duties shall be payable only once and shall be shared, after the portion referred to in the second paragraph is deducted, if applicable, by all the interested municipalities according to the basis of imposition attributable to the territory of each municipality concerned. Payment in full of the duties to any of such municipalities discharges the debtor in respect of all such municipalities. The municipalities may exercise jointly and severally the recourse provided for in section 16.
However, any portion of the duties resulting from the application of a rate in accordance with the third paragraph of section 2 belongs of right to the municipality in whose territory the rate is applicable.
1976, c. 30, s. 7; 1991, c. 32, s. 235; 1996, c. 2, s. 655; 1999, c. 90, s. 21; 2017, c. 13, s. 149.
7. Where an immovable being transferred is situated in the territory of two or more municipalities, transfer duties shall be payable only once and shall be shared by all the interested municipalities according to the basis of imposition attributable to the territory of each municipality concerned. Payment in full of the duties to any of such municipalities discharges the debtor in respect of all such municipalities. The municipalities may exercise jointly and severally the recourse provided for in section 16.
1976, c. 30, s. 7; 1991, c. 32, s. 235; 1996, c. 2, s. 655; 1999, c. 90, s. 21.
7. Where an immovable being transferred is situated in the territory of two or more municipalities, transfer duties shall be payable only once and shall be shared equally by all the interested municipalities. Payment in full of the duties to any of such municipalities discharges the debtor in respect of all such municipalities. The municipalities may exercise jointly and severally the recourse provided for in section 16.
1976, c. 30, s. 7; 1991, c. 32, s. 235; 1996, c. 2, s. 655.
7. Where an immovable being transferred is situated partly in one municipality and partly in one or more other municipalities, transfer duties shall be payable only once and shall be shared equally by all the interested municipalities. Payment in full of the duties to any of such municipalities discharges the debtor in respect of all such municipalities. The municipalities may exercise jointly and severally the recourse provided for in section 16.
1976, c. 30, s. 7; 1991, c. 32, s. 235.
7. Where an immoveable being transferred is situated partly in one municipality and partly in one or more other municipalities, transfer duties shall be payable only once and shall be shared equally by all the interested municipalities. Payment in full of the duties to any of such municipalities discharges the debtor in respect of all such municipalities. The municipalities may exercise jointly and severally the recourse provided for in section 16.
Where the immoveable extends into both a municipality where the by-law contemplated in section 2 is not in force and a municipality where such by-law is in force, the transfer duties are payable in whole to the latter municipality.
1976, c. 30, s. 7.
© Gouvernement du Québec