### F-2.1 - Act respecting municipal taxation

210.5. Subject to section 210.13, a person is entitled to a grant for a particular year, subsequent to the year 2015, in respect of an entirely residential assessment unit consisting of only one dwelling (in this division referred to as the specified assessment unit ), other than the assessment unit referred to in the second paragraph, if
(1)  at the end of 31 December of the year preceding the particular year, the person is resident in Québec and has owned the specified assessment unit for at least 15 consecutive years;
(2)  the person has reached 65 years of age before the beginning of the particular year;
(3)  the person is a person to whom the municipal tax account relating to the specified assessment unit was sent for the particular year;
(4)  the specified assessment unit is the person’s principal place of residence at the time of the sending of the municipal tax account relating to the specified assessment unit for the particular year; and
(5)  the person’s family income for the year preceding the particular year does not exceed \$50,000.
For the purposes of the first paragraph, an entirely residential assessment unit consisting of only one dwelling does not include a rectory that is exempt, in whole or in part, from municipal or school taxes under section 231.1.
2017, c. 1, s. 44.