R-20.1 - Act respecting property tax refund

Section 9.1 Disposition versions

1999-10-22

9.1. Where, for a year, a person and that person’s eligible spouse for the year are each entitled to a property tax refund under section 2 in respect of the same dwelling, the following rules apply:

(a)  the amount of the property tax refund, determined without reference to this section, to which the person is entitled must be reduced by the portion of the amount designated in the prescribed form by the person and the eligible spouse in respect of the person;

(b)  the amount of the property tax refund, determined without reference to this section, to which the eligible spouse is entitled must be reduced by the amount determined under subparagraph a in respect of the person;

(c)  where the person and the eligible spouse cannot agree on the portion of the amount which may be designated pursuant to subparagraph a in respect of the person, the Minister may designate the portion and, for the purposes of paragraph a, the designation is deemed to have been made in prescribed form by the person and the spouse;

(d)  the amount determined under paragraph a in respect of the person and the amount determined under paragraph b in respect of the eligible spouse then become the amount of the property tax refund to which the person is entitled and the amount of such refund to which the eligible spouse is entitled, respectively.

1988, c. 4, s. 168; 1997, c. 85, s. 408; 1999, c. 40, s. 258.

1997-12-19

9.1. Where, for a year, a person and that person’s eligible spouse for the year are each entitled to a real estate tax refund under section 2 in respect of the same dwelling, the following rules apply:

(a)  the amount of the real estate tax refund, determined without reference to this section, to which the person is entitled must be reduced by the portion of the amount designated in the prescribed form by the person and the eligible spouse in respect of the person;

(b)  the amount of the real estate tax refund, determined without reference to this section, to which the eligible spouse is entitled must be reduced by the amount determined under subparagraph a in respect of the person;

(c)  where the person and the eligible spouse cannot agree on the portion of the amount which may be designated pursuant to subparagraph a in respect of the person, the Minister may designate the portion and, for the purposes of paragraph a, the designation is deemed to have been made in prescribed form by the person and the spouse;

(d)  the amount determined under paragraph a in respect of the person and the amount determined under paragraph b in respect of the eligible spouse then become the amount of the real estate tax refund to which the person is entitled and the amount of such refund to which the eligible spouse is entitled, respectively.

1988, c. 4, s. 168; 1997, c. 85, s. 408.

1988-03-31

9.1. Where, for a year, a person and that person’s spouse during the year are each entitled to a real estate tax refund under section 2 in respect of the same dwelling, the following rules apply:

(a)  the amount of the real estate tax refund, determined without reference to this section, to which the person is entitled must be reduced by the portion of the amount designated in the prescribed form by the person and the spouse during the year in respect of the person;

(b)  the amount of the real estate tax refund, determined without reference to this section, to which the spouse during the year is entitled must be reduced by the amount determined under subparagraph a in respect of the person;

(c)  where the person and the spouse during the year cannot agree on the portion of the amount which may be designated pursuant to subparagraph a in respect of the person, the Minister may designate the portion and, for the purposes of paragraph a, the designation is deemed to have been made in prescribed form by the person and the spouse;

(d)  the amount determined under paragraph a in respect of the person and the amount determined under paragraph b in respect of the spouse then become the amount of the real estate tax refund to which the person is entitled and the amount of such refund to which the spouse is entitled, respectively.

1988, c. 4, s. 168.