R-20.1 - Act respecting property tax refund

Section 13 Disposition versions

1999-10-22

13. (1)  In the case of a person who, on 31 December in a year, lives in a dwelling of which he is the sole lessee or of which he is co-lessee if no other co-lessee of that dwelling lives therein on that date, the property tax attributable to that dwelling is an amount equal to the proportion of property tax for the year in respect of the immovable in which that dwelling is situated, reduced, where such is the case, by the amount computed in accordance with section 12, represented by the proportion between

(a)  the rent paid or payable to the owner of the immovable for the month of December of that year in respect of that dwelling; and

(b)  the aggregate of

i.  an amount representing the rents paid or payable to that owner for that month in respect of the immovable or, where at least one dwelling of the immovable is contemplated for that month in any of subparagraphs iv and v of paragraph c of section 1, the rents that would actually have been paid to that owner for that month in respect of the immovable if no dwelling of the immovable had been contemplated in any of the said subparagraphs during that month, and

ii.  a reasonable amount representing the rents that would actually have been paid to that owner for that month in respect of any part of that immovable that is not leased, other than that contemplated in section 12, if that part had been leased during that month.

(2)  Where two or more persons, on 31 December in a year, live in one dwelling as co-lessees, the property tax attributable to that dwelling in respect of one of such persons is an amount equal to the product obtained by multiplying the amount that would be computed under subsection 1 in respect of that dwelling if, on that date, that person were the sole lessee of that dwelling and lived alone therein, by the proportion represented by the ratio between the amount paid or payable by him for the month of December of that year in respect of that dwelling and the aggregate of the amounts paid or payable for that month in respect of that dwelling by such of those persons as file with the Minister an application contemplated in section 15 in respect of that dwelling and are entitled to a property tax refund in its respect for the year.

(3)  Where a person who, on 31 December in a year, lives in a dwelling of which he is the sole sub-lessee, or of which he is sub-lessee with another person if no other sub-lessee lives therein on that date, the property tax attributable to that dwelling is an amount equal to the proportion of the property tax for the year attributable to the part of the immovable which is, on that date, leased from the owner of the immovable by the principal lessee and in which the dwelling is situated, if that part was, on that date, inhabited in totality by the principal lessee, represented by the ratio between the area of the dwelling and the area of that part.

(4)  Where two or more persons, on 31 December in a year, live in a dwelling of which they are sub-lessees, the property tax attributable to that dwelling is, in respect of one of such persons, an amount equal to the proportion of the amount that would be computed under subsection 3 in respect of that dwelling for the year if, on that date, that person were the sole sub-lessee of the dwelling and lived alone therein, represented by the ratio between the rent paid or payable by that person for the month of December of that year in respect of the dwelling and the aggregate of the rents paid or payable for that month by such of those persons as file with the Minister an application contemplated in section 15 for the year in respect of the dwelling and are entitled to a property tax refund in its respect for the year.

1979, c. 12, s. 13; 1980, c. 30, s. 6; 1995, c. 1, s. 229; 1999, c. 40, s. 258.

1995-01-30

13. (1)  In the case of a person who, on 31 December in a year, lives in a dwelling of which he is the sole lessee or of which he is co-lessee if no other co-lessee of that dwelling lives therein on that date, the real estate tax attributable to that dwelling is an amount equal to the proportion of real estate tax for the year in respect of the immovable in which that dwelling is situated, reduced, where such is the case, by the amount computed in accordance with section 12, represented by the proportion between

(a)  the rent paid or payable to the owner of the immovable for the month of December of that year in respect of that dwelling; and

(b)  the aggregate of

i.  an amount representing the rents paid or payable to that owner for that month in respect of the immovable or, where at least one dwelling of the immovable is contemplated for that month in any of subparagraphs iv and v of paragraph c of section 1, the rents that would actually have been paid to that owner for that month in respect of the immovable if no dwelling of the immovable had been contemplated in any of the said subparagraphs during that month, and

ii.  a reasonable amount representing the rents that would actually have been paid to that owner for that month in respect of any part of that immovable that is not leased, other than that contemplated in section 12, if that part had been leased during that month.

(2)  Where two or more persons, on 31 December in a year, live in one dwelling as co-lessees, the real estate tax attributable to that dwelling in respect of one of such persons is an amount equal to the product obtained by multiplying the amount that would be computed under subsection 1 in respect of that dwelling if, on that date, that person were the sole lessee of that dwelling and lived alone therein, by the proportion represented by the ratio between the amount paid or payable by him for the month of December of that year in respect of that dwelling and the aggregate of the amounts paid or payable for that month in respect of that dwelling by such of those persons as file with the Minister an application contemplated in section 15 in respect of that dwelling and are entitled to a real estate tax refund in its respect for the year.

(3)  Where a person who, on 31 December in a year, lives in a dwelling of which he is the sole sub-lessee, or of which he is sub-lessee with another person if no other sub-lessee lives therein on that date, the real estate tax attributable to that dwelling is an amount equal to the proportion of the real estate tax for the year attributable to the part of the immoveable which is, on that date, leased from the owner of the immoveable by the principal lessee and in which the dwelling is situated, if that part was, on that date, inhabited in totality by the principal lessee, represented by the ratio between the area of the dwelling and the area of that part.

(4)  Where two or more persons, on 31 December in a year, live in a dwelling of which they are sub-lessees, the real estate tax attributable to that dwelling is, in respect of one of such persons, an amount equal to the proportion of the amount that would be computed under subsection 3 in respect of that dwelling for the year if, on that date, that person were the sole sub-lessee of the dwelling and lived alone therein, represented by the ratio between the rent paid or payable by that person for the month of December of that year in respect of the dwelling and the aggregate of the rents paid or payable for that month by such of those persons as file with the Minister an application contemplated in section 15 for the year in respect of the dwelling and are entitled to a real estate tax refund in its respect for the year.

1979, c. 12, s. 13; 1980, c. 30, s. 6; 1995, c. 1, s. 229.

1980-12-19

13. (1)  In the case of a person who, on 31 December in a year, lives in a dwelling of which he is the sole lessee or of which he is co-lessee if no other co-lessee of that dwelling lives therein on that date, the real estate tax attributable to that dwelling is an amount equal to the proportion of real estate tax for the year in respect of the immoveable in which that dwelling is situated, reduced, where such is the case, by the amount computed in accordance with section 12, represented by the proportion between the rent paid or payable to the owner of the building for the month of December of that year in respect of that dwelling and the aggregate of the rents paid or payable to that owner for that month in respect of the immoveable and of a reasonable amount representing the rents that would actually have been paid to that owner for that month in respect of any part of that immoveable that is not leased, other than that contemplated in section 12, if that part had been leased during that month.

(2)  Where two or more persons, on 31 December in a year, live in one dwelling as co-lessees, the real estate tax attributable to that dwelling in respect of one of such persons is an amount equal to the product obtained by multiplying the amount that would be computed under subsection 1 in respect of that dwelling if, on that date, that person were the sole lessee of that dwelling and lived alone therein, by the proportion represented by the ratio between the amount paid or payable by him for the month of December of that year in respect of that dwelling and the aggregate of the amounts paid or payable for that month in respect of that dwelling by such of those persons as file with the Minister an application contemplated in section 15 in respect of that dwelling and are entitled to a real estate tax refund in its respect for the year.

(3)  Where a person who, on 31 December in a year, lives in a dwelling of which he is the sole sub-lessee, or of which he is sub-lessee with another person if no other sub-lessee lives therein on that date, the real estate tax attributable to that dwelling is an amount equal to the proportion of the real estate tax for the year attributable to the part of the immoveable which is, on that date, leased from the owner of the immoveable by the principal lessee and in which the dwelling is situated, if that part was, on that date, inhabited in totality by the principal lessee, represented by the ratio between the area of the dwelling and the area of that part.

(4)  Where two or more persons, on 31 December in a year, live in a dwelling of which they are sub-lessees, the real estate tax attributable to that dwelling is, in respect of one of such persons, an amount equal to the proportion of the amount that would be computed under subsection 3 in respect of that dwelling for the year if, on that date, that person were the sole sub-lessee of the dwelling and lived alone therein, represented by the ratio between the rent paid or payable by that person for the month of December of that year in respect of the dwelling and the aggregate of the rents paid or payable for that month by such of those persons as file with the Minister an application contemplated in section 15 for the year in respect of the dwelling and are entitled to a real estate tax refund in its respect for the year.

1979, c. 12, s. 13; 1980, c. 30, s. 6.

1979-06-22

13. In the case of a person who, on 31 December of the year, is the sole lessee of a dwelling, the real estate tax ascribed to that dwelling is an amount equal to the proportion of real estate tax for the year in respect of the immoveable in which that dwelling is situated, reduced, where such is the case, by the amount computed in accordance with section 12, represented by the proportion between the rent paid for the month of December of that year in respect of that dwelling and the aggregate of the rents paid for that month in respect of the immoveable and of a reasonable amount representing the rents that would actually have been paid for that month in respect of any part of that immoveable that is not leased, other than that contemplated in section 12.

1979, c. 12, s. 13.