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R-20.1 - Act respecting property tax refund

Section 2
Disposition versions

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2. A person who, for the purposes of the Taxation Act (chapter I-3), is resident in Québec at the end of 31 December in a year preceding the year 2011 is entitled to a property tax refund for the year in respect of the dwelling in which the person lives on 31 December of that year and of which the person or the person’s eligible spouse for the year with whom the person lives on that date is the owner, lessee or sub-lessee.
1979, c. 12, s. 2; 1980, c. 30, s. 2; 1986, c. 15, s. 218; 1988, c. 4, s. 164; 1989, c. 5, s. 255; 1997, c. 85, s. 404; 1999, c. 40, s. 258; 2005, c. 1, s. 344; 2011, c. 1, s. 120.
2. A person who, for the purposes of the Taxation Act (chapter I-3), is resident in Québec at the end of 31 December in a year is entitled to a property tax refund for the year in respect of the dwelling in which the person lives on 31 December of that year and of which the person or the person’s eligible spouse for the year with whom the person lives on that date is the owner, lessee or sub-lessee.
1979, c. 12, s. 2; 1980, c. 30, s. 2; 1986, c. 15, s. 218; 1988, c. 4, s. 164; 1989, c. 5, s. 255; 1997, c. 85, s. 404; 1999, c. 40, s. 258; 2005, c. 1, s. 344.
2. A person who, for the purposes of the Taxation Act (chapter I-3), is resident in Québec on 31 December in a year is entitled to a property tax refund for the year in respect of the dwelling in which he lives on 31 December of that year and of which he himself or one of the following persons with whom he lives on that date is the owner, lessee or sub-lessee:
(a)  his eligible spouse for the year;
(b)  a person in respect of whom he deducts for the year, in accordance with sections 752.0.1 to 752.0.7 of the Taxation Act, an amount under section 752.0.1 of the said Act, pursuant to subparagraph e of the said section.
1979, c. 12, s. 2; 1980, c. 30, s. 2; 1986, c. 15, s. 218; 1988, c. 4, s. 164; 1989, c. 5, s. 255; 1997, c. 85, s. 404; 1999, c. 40, s. 258.
2. A person who, for the purposes of the Taxation Act (chapter I-3), is resident in Québec on 31 December in a year is entitled to a real estate tax refund for the year in respect of the dwelling in which he lives on 31 December of that year and of which he himself or one of the following persons with whom he lives on that date is the owner, lessee or sub-lessee:
(a)  his eligible spouse for the year;
(b)  a person in respect of whom he deducts for the year, in accordance with sections 752.0.1 to 752.0.7 of the Taxation Act, an amount under section 752.0.1 of the said Act, pursuant to subparagraph e of the said section.
1979, c. 12, s. 2; 1980, c. 30, s. 2; 1986, c. 15, s. 218; 1988, c. 4, s. 164; 1989, c. 5, s. 255; 1997, c. 85, s. 404.
2. A person who is resident in Québec on 31 December in a year is entitled to a real estate tax refund for the year in respect of the dwelling in which he lives on 31 December of that year and of which he himself or one of the following persons with whom he lives on that date is the owner, lessee or sub-lessee:
(a)  his spouse during the year;
(b)  a person in respect of whom he deducts for the year, in accordance with sections 752.0.1 to 752.0.7 of the Taxation Act (chapter I-3), an amount under section 752.0.1 of the said Act, pursuant to subparagraph e of the said section.
1979, c. 12, s. 2; 1980, c. 30, s. 2; 1986, c. 15, s. 218; 1988, c. 4, s. 164; 1989, c. 5, s. 255.
2. A person who is resident in Québec on 31 December in a year is entitled to a real estate tax refund for the year in respect of the dwelling in which he lives on 31 December of that year and of which he himself or one of the following persons with whom he lives on that date is the owner, lessee or sub-lessee:
(a)  his spouse during the year;
(b)  a person in respect of whom he deducts for the year, in accordance with sections 695 to 701 of the Taxation Act (chapter I-3), an amount prescribed in paragraph d of section 695 or in section 695.1 of the said Act.
1979, c. 12, s. 2; 1980, c. 30, s. 2; 1986, c. 15, s. 218; 1988, c. 4, s. 164.
2. A person is entitled to a real estate tax refund for a year if, on 31 December of that year,
(a)  he lives with his spouse in a dwelling of which he himself or that spouse is the owner, lessee or sub-lessee;
(b)  he has no spouse and lives in a dwelling in which he supports another person with whom he lives and in whose respect he deducts, for the year, in accordance with sections 695 to 701 of the Taxation Act (chapter I-3), an amount prescribed in paragraph d of section 695 or in section 695.1 of the said Act, and of which he himself or that other person is the owner, lessee or sub-lessee; or
(c)  he is not contemplated in paragraphs a and b and lives in a dwelling of which he is the owner, lessee or sub-lessee.
On that date, that person and the spouse contemplated in subparagraph a of the first paragraph must in addition be resident in Québec and that same person or his spouse, where such is the case, must have been resident in Canada for at least one year.
1979, c. 12, s. 2; 1980, c. 30, s. 2; 1986, c. 15, s. 218.
2. A person is entitled to a real estate tax refund for a year if, on 31 December of that year,
(a)  he lives with his spouse in a dwelling of which he himself or that spouse is the owner, lessee or sub-lessee;
(b)  he has no spouse and lives in a dwelling in which he supports another person with whom he lives and in whose respect he deducts, for the year, an amount under paragraph b of section 695 of the Taxation Act (chapter I-3), and of which he himself or that other person is the owner, lessee or sub-lessee; or
(c)  he is not contemplated in paragraphs a and b and lives in a dwelling of which he is the owner, lessee or sub-lessee.
On that date, that person and the spouse contemplated in subparagraph a of the first paragraph must in addition be resident in Québec and that same person or his spouse, where such is the case, must have been resident in Canada for at least one year.
1979, c. 12, s. 2; 1980, c. 30, s. 2.
2. A person is entitled to a real estate tax refund for a year if, on 31 December of that year,
(a)  he lives with his spouse in a dwelling which he himself or that spouse owns or leases, alone or jointly with the other alone;
(b)  he has no spouse and lives in a dwelling in which he supports another person with whom he lives and in whose respect he deducts, for the year, an amount under paragraph b of section 695 of the Taxation Act (chapter I-3), and of which he himself or that other person is the owner or lessee, alone or jointly with him alone; or
(c)  he is not contemplated in paragraphs a and b and lives in a dwelling of which he is the sole owner or lessee.
On that date, that person and the spouse contemplated in subparagraph a of the first paragraph must in addition be resident in Québec and that same person or his spouse, where such is the case, must have been resident in Canada for at least one year.
1979, c. 12, s. 2.
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