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R-20.1 - Act respecting property tax refund

Section 3
Disposition versions

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3. The person referred to in section 2 is not entitled to a property tax refund for a year if the person or the person’s eligible spouse for the year, where applicable, is exempt from tax for that year under section 982 or 983 of the Taxation Act (chapter I-3) or any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002).
1979, c. 12, s. 3; 1988, c. 4, s. 164; 1997, c. 85, s. 405; 1999, c. 40, s. 258; 2007, c. 12, s. 316; 2010, c. 31, s. 175.
3. The person referred to in section 2 is not entitled to a property tax refund for a year if the person or the person’s eligible spouse for the year, where applicable, is exempt from tax for that year under section 982 or 983 of the Taxation Act (chapter I-3) or any of subparagraphs a to d and f of the first paragraph of section 96 of the Act respecting the Ministère du Revenu (chapter M-31).
1979, c. 12, s. 3; 1988, c. 4, s. 164; 1997, c. 85, s. 405; 1999, c. 40, s. 258; 2007, c. 12, s. 316.
3. The person referred to in section 2 is not entitled to a property tax refund for a year if the person or the person’s eligible spouse for the year, where applicable, is exempt from tax for that year under section 982 or 983 of the Taxation Act (chapter I-3) or any of subparagraphs a to d of the first paragraph of section 96 of the Act respecting the Ministère du Revenu (chapter M-31).
1979, c. 12, s. 3; 1988, c. 4, s. 164; 1997, c. 85, s. 405; 1999, c. 40, s. 258.
3. The person referred to in section 2 is not entitled to a real estate tax refund for a year if the person or the person’s eligible spouse for the year, where applicable, is exempt from tax for that year under section 982 or 983 of the Taxation Act (chapter I-3) or any of subparagraphs a to d of the first paragraph of section 96 of the Act respecting the Ministère du Revenu (chapter M-31).
1979, c. 12, s. 3; 1988, c. 4, s. 164; 1997, c. 85, s. 405.
3. The person contemplated in section 2 is not entitled to a real estate tax refund for a year if he himself or his spouse during the year, where such is the case, is exempt from tax for that year under section 982 or 983 of the Taxation Act or paragraphs a to c of section 96 of the Act respecting the Ministère du Revenu (chapter M-31).
1979, c. 12, s. 3; 1988, c. 4, s. 164.
3. A person contemplated in section 2 is not, however, entitled to a real estate tax refund for a year if he himself or his spouse, where such is the case, is exempt from tax for that year under section 982 or 983 of the Taxation Act.
1979, c. 12, s. 3.
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