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D-15.1
- Act respecting duties on transfers of immovables
Table of contents
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Updated to 15 June 2020
This document has official status.
chapter
D-15.1
Act respecting duties on transfers of immovables
DUTIES ON TRANSFERS OF IMMOVABLES
06
June
20
1991
06
June
20
1991
This Act was formerly entitled “An Act to authorize municipalities to collect duties on transfers of immoveables”. The title was replaced by section 231 of chapter 32 of the statutes of 1991.
1991, c. 32, s. 231
.
CHAPTER
I
INTERPRETATION
1
.
In this Act and in the regulations, unless the context indicates a different meaning,
“
consideration
”
includes:
(
a
)
the value of any property furnished by the transferee at the time of a transfer;
(
b
)
money payment;
(
c
)
the prior claims, hypothecs and other charges encumbering a property at the time of the transfer;
(
d
)
the amount, in capital, interest and outlays, of that portion of the debt which is extinguished when a creditor acquires the right of ownership on a property as the consequence of a real security encumbering the property in his favour, except with regard to municipal and school taxes;
(
e
)
(paragraph repealed)
;
(
f
)
(paragraph repealed)
;
“
transfer duties
”
means the duties provided for in section 2;
“
municipality
”
means a local municipality;
“
public body
”
means
(
a
)
a government;
(
b
)
a local municipality or a regional county municipality;
(
c
)
a legal person established in the public interest whose council is composed, as to the majority of its members, of a body of elected municipal representatives, or whose budget is submitted to such a body in accordance with the law;
(
d
)
a legal person established in the public interest of one of the bodies mentioned in paragraphs
a
,
b
and
c
, designated by regulation;
(
e
)
school service centre or a school board;
“
person
”
means a person and a trust, partnership, association, syndicate and any other group of any kind whatever;
“
regulation
”
means a regulation made by the Government under this Act;
“
transfer
”
means the transfer of the right of ownership on a property, the establishment of emphyteusis and the transfer of the rights of the emphyteutic lessee as well as a contract of lease of a property, provided the period running from the date of transfer to the expiry of the term of the contract of lease, including any extension or renewal mentioned therein, exceeds 40 years; the word
“
transfer
”
does not include transfer for the purpose only of securing a debt, nor reconveyance by the creditor.
1976, c. 30, s. 1
;
1988, c. 19, s. 257
;
1991, c. 32, s. 232
;
1992, c. 57, s. 624
;
1993, c. 78, s. 19
;
1999, c. 40, s. 112
;
2000, c. 54, s. 33
;
2020, c. 1
2020, c. 1
,
s.
310
1
7
.
1.0.1
.
In the case of a transfer of both corporeal property and movables which are permanently physically attached or joined to an immovable without losing their individuality and without being incorporated with the immovable and which, in the immovable, are used for the operation of an enterprise or for the carrying on of activities, the word “immovable” refers, in all provisions of this Act except paragraph
a
of section 5 and section 9, and in all statutory instruments thereunder, to the aggregate of the immovable and movables.
1993, c. 78, s. 20
.
1.1
.
For the purposes of this Act, where an immovable constitutes, at the time of its transfer, a unit of assessment entered on the property assessment roll of a municipality or part of such a unit the value of which is separately entered on the roll, its market value shall be the product obtained by multiplying the value entered on the roll for the unit or part corresponding to the transferred immovable, as the case may be, by the factor of the roll established in accordance with section 264 of the Act respecting municipal taxation (
chapter F-2.1
).
1991, c. 32, s. 233
;
1999, c. 40, s. 112
.
CHAPTER
II
LIABILITY FOR TRANSFER DUTIES AND PROCEDURE
DIVISION
I
LIABILITY AND OTHER RULES FOR DETERMINING THE AMOUNT OWED AS TRANSFER DUTIES
2017, c. 1, s. 26
.
2
.
Every municipality must collect duties on the transfer of any immovable situated within its territory, computed in relation to the basis of imposition established in accordance with the second paragraph, according to the following rates:
(
1
)
on that part of the basis of imposition which does not exceed $51,700: 0.5%;
(
2
)
on that part of the basis of imposition which is in excess of $51,700 but does not exceed $258,600: 1%;
(
3
)
on that part of the basis of imposition which exceeds $258,600: 1.5%.
The basis of imposition for transfer duties shall be the greatest of the following amounts:
(
1
)
the amount of the consideration furnished for the transfer of the immovable;
(
2
)
the amount of the consideration stipulated for the transfer of the immovable;
(
3
)
the amount of the market value of the immovable at the time of its transfer.
However, a municipality may, by by-law, set a rate higher than that provided for in subparagraph 3 of the first paragraph for any part of the basis of imposition which exceeds $500,000. A rate set under this paragraph may not, except in the case of Ville de Montréal, exceed 3%.
In the case of the transfer of an immovable situated in the territory of more than one municipality and in respect of which, under the third paragraph, different rates are applicable to a given part of the basis of imposition, the rate established by each municipality applies only to the portion of the part that corresponds to the portion of the basis of imposition attributable to the territory of each municipality.
1976, c. 30, s. 2
;
1991, c. 32, s. 234
;
1993, c. 78, s. 21
;
2008, c. 19, s. 15
;
2017, c. 13
2017, c. 13
,
s.
147
1
1
.
For the municipal fiscal year 2020, the rate of increase used to establish the amount applicable under section 2 of this Act is 1.6548%. ((2019) 151 G.O. 1, 429).
2.1
.
Each of the amounts establishing the parts of the basis of imposition provided for in the first paragraph of section 2 shall be indexed annually. The indexation shall consist in increasing the amount applicable for the preceding fiscal year by a percentage corresponding to the rate of increase, according to the Institut de la statistique du Québec, of the all-items Consumer Price Index for Québec.
That rate is established by
(
1
)
subtracting the index established for the third year preceding the fiscal year concerned from the index established for the second year preceding that fiscal year; and
(
2
)
dividing the difference obtained under subparagraph 1 by the index established for the third year preceding the fiscal year concerned.
If the indexation results in a number that includes tens or units, those tens and units are not considered and, if those tens and units would have represented a number greater than 49, the result is rounded up to the nearest hundred.
If an increase is impossible for the fiscal year concerned, the amount applicable for that fiscal year shall be equal to the amount applicable for the preceding fiscal year.
Not later than 31 July before the beginning of the fiscal year concerned, the Minister of Municipal Affairs, Regions and Land Occupancy shall publish a notice in the
Gazette officielle du Québec
(
1
)
stating the percentage corresponding to the rate of increase used to establish any amount applicable for that fiscal year or, as the case may be, stating that an increase is impossible for that fiscal year; and
(
2
)
stating any amount applicable for that fiscal year.
2017, c. 13
2017, c. 13
,
s.
148
1
.
3
.
The clerk or the secretary-treasurer of the municipality must send a notice to the Land Registrar indicating the name of the person or service designated by the municipality for the purposes of section 10.
1976, c. 30, s. 3
;
1991, c. 32, s. 234
;
2000, c. 42, s. 157
.
4
.
The transferee of the immovable transferred shall be liable for payment of the transfer duties to the municipality.
Where the transfer is made to several transferees, they shall be jointly and severally liable for the payment of the transfer duties.
Where the transfer is made in part to a transferee exempt from the payment of duties and in part to another transferee who is not exempt, the latter is required to pay the duties on that portion only of the basis of imposition which corresponds to the part of the transfer made to him.
1976, c. 30, s. 4
;
1993, c. 78, s. 23
.
4.1
.
A transferee exempt from the payment of transfer duties under subparagraph
a
or
a
.1 of the first paragraph of section 19 in respect of the transfer of an immovable is required to pay the transfer duties that would have been otherwise payable in respect of the transfer if, at a particular time in the 24-month period following the date of the transfer,
(
a
)
in the case of a transfer referred to in subparagraph
a
of that first paragraph, the percentage of voting rights that may be exercised by the transferor under any circumstances at the annual meeting of shareholders of the transferee falls below 90%; or
(
b
)
in the case of a transfer referred to in subparagraph
a
.1 of that first paragraph, the transferor’s share in the transferee’s profits or losses falls below 90%.
A transferee exempt from the payment of transfer duties under subparagraph
d
of the first paragraph of section 19 in respect of the transfer of an immovable is required to pay the transfer duties that would have been otherwise payable in respect of the transfer if, at a particular time in the 24-month period following the date of the transfer, the transferor and the transferee that are parties to the transfer cease to be closely related legal persons.
Where the transferor referred to in the first paragraph dies in the 24-month period following the date of the transfer of the immovable, the first paragraph is to be read as if “at a particular time in the 24-month period following the date of the transfer” were replaced by “at a particular time in the period preceding the date of the transferor’s death and following the date of the transfer”.
The transferee who is required to pay transfer duties under the first or second paragraph in respect of the transfer of an immovable may be so required only once in the 24-month period referred to in that paragraph.
2017, c. 1, s. 27
;
2019, c. 14
2019, c. 14
,
s.
34
1
.
4.2
.
For the purposes of the second paragraph of section 4.1, a legal person that, at the time of the transfer, is closely related to a particular legal person, within the meaning of the second paragraph of section 19, ceases, at a particular time, to be closely related to the particular legal person if, at that time, the percentage of voting rights that may be exercised by the particular legal person and one or more legal persons referred to in the second paragraph of section 19 under any circumstances at the annual meeting of shareholders of the legal person falls below 90%.
For the purpose of determining the percentage of voting rights mentioned in the first paragraph, the second, third and fourth paragraphs of section 19 and subparagraph
b
of the fifth paragraph of that section are to be read as if “at the time of the transfer” were replaced by “at the particular time”.
For the purposes of this section,
“
legal person
”
is to be read with reference to the fourth paragraph of section 19.
2017, c. 1, s. 27
;
2019, c. 14
2019, c. 14
,
s.
35
.
4.2.1
.
Despite the first paragraph of section 4.1, a transferee is not required to pay the transfer duties that would have been otherwise payable by reason of subparagraph a of that paragraph if, at a particular time in the 24-month period following the date of the transfer, the condition relating to the percentage of voting rights is no longer met by reason of
(
a
)
the amalgamation of the transferee with one or more legal persons provided the transferor owns shares of the capital stock of the legal person resulting from that amalgamation that, throughout the period that begins immediately after that amalgamation and ends 24 months after the date of the transfer of the immovable, carry at least 90% of the voting rights that may be exercised under any circumstances at the annual meeting of shareholders of that legal person; or
(
b
)
the dissolution of the transferee.
2017, c. 29
2017, c. 29
,
s.
6
1
;
2019, c. 14, s. 36
.
4.2.1.1
.
Despite the first paragraph of section 4.1, a transferee is not required to pay the transfer duties that would have been otherwise payable as a consequence of the application of subparagraph
b
of that paragraph if, at a particular time in the 24-month period following the date of the transfer, the condition relating to the transferor’s share in the transferee’s profits or losses is no longer met by reason of
(
a
)
the dissolution of the transferee; or
(
b
)
the transferor’s loss of the quality of partner for a fortuitous reason such as the transferor’s death or the transferor being placed under protective supervision or becoming bankrupt.
2019, c. 14
2019, c. 14
,
s.
37
1
.
4.2.2
.
Despite the second paragraph of section 4.1, a transferee is not required to pay the transfer duties that would have been otherwise payable as a consequence of the application of that paragraph if, at a particular time in the 24-month period following the date of the transfer, the transferor and the transferee that are parties to the transfer cease to be closely related legal persons by reason of
(
a
)
the amalgamation of the transferor with the transferee;
(
b
)
the amalgamation of the transferor with one or more legal persons, other than the transferee, provided the legal person resulting from that amalgamation is closely related to the transferee throughout the period that begins immediately after that amalgamation and ends 24 months after the date of the transfer of the immovable;
(
c
)
the amalgamation of the transferee with one or more legal persons, other than the transferor, provided the legal person resulting from that amalgamation is closely related to the transferor throughout the period that begins immediately after that amalgamation and ends 24 months after the date of the transfer of the immovable; or
(
d
)
the dissolution of the transferor or of the transferee.
For the purposes of subparagraphs
b
and
c
of the first paragraph, the second, third and fourth paragraphs of section 19 and subparagraph
b
of the fifth paragraph of that section apply for the purpose of determining whether a legal person is closely related to a particular legal person at a particular time and, to that end, the second, third and fourth paragraphs of section 19 and subparagraph
b
of the fifth paragraph of that section are to be read as if “at the time of the transfer” were replaced by “at the particular time
2017, c. 29
2017, c. 29
,
s.
6
1
;
2019, c. 14
2019, c. 14
,
s.
38
1
.
4.3
.
For the purposes of the first and second paragraphs of section 4.1 and sections 4.2 and 4.2.1, each person, other than the transferor or the transferee, who, at any time, has a right under a contract or otherwise, either immediately or in the future and either absolutely or contingently, to, or to acquire, shares of a legal person or to control the voting rights of such shares, or to cause a legal person to redeem, acquire or cancel any shares of its capital stock owned by other shareholders of the legal person, is deemed, at that time, to have exercised that right, except where the right is not exercisable at that time because its exercise is contingent on the death, bankruptcy or permanent disability of a person.
2017, c. 1, s. 27
;
2017, c. 29
2017, c. 29
,
s.
7
1
.
5
.
The transferor shall be jointly and severally liable for payment of the transfer duties with the transferee in the following cases:
(
a
)
if the amount of the consideration furnished by the transferee for the transfer of the immovable exceeds the amount mentioned in the application for registration in accordance with subparagraph
e
of the first paragraph of section 9 or in the notice of disclosure referred to in the second paragraph of section 6 or 6.1;
(
a
.1
)
if the amount of the consideration furnished by the transferee for the transfer of movables referred to in section 1.0.1 exceeds the amount mentioned in the declaration provided for in the second paragraph of any of sections 9, 10.1 and 10.2; or
(
b
)
if the transferor is guilty of an offence under section 23.
1976, c. 30, s. 5
;
1993, c. 78, s. 24
;
2017, c. 1, s. 28
.
6
.
The transfer duties are payable from the date of the transfer of the immovable. They are due as prescribed in section 11.
The transferee of the immovable shall declare the transfer by filing an application for registration in the land register of the deed evidencing the transfer. However, if the deed evidencing the transfer of the immovable is not registered in the land register on or before the ninetieth day after the date of the transfer, a notice of disclosure of the transfer of the immovable containing the information listed in section 10.1 must be filed, on or before that ninetieth day, with the municipality in whose territory the immovable is situated.
For the purposes of the second paragraph, if the transfer that is the subject of a notice of disclosure has been made to two or more transferees, each of them is required to file a notice of disclosure with the municipality. However, a notice of disclosure filed by a transferee, on behalf of all the transferees, is deemed to have been filed by each of them.
Despite the first and second paragraphs, where an immovable is transferred as a consequence of a death, the transfer duties are payable from the date of the registration in the land register of the declaration of transmission of the immovable relating to the transfer.
1976, c. 30, s. 6
;
1993, c. 78, s. 25
;
2017, c. 1, s. 29
.
6.1
.
Despite the first paragraph of section 6, the transfer duties that a transferee is required to pay under the first or second paragraph of section 4.1 are payable from the particular time referred to in that paragraph. They are due as prescribed in section 11.
The transferee shall declare to be required to pay transfer duties under the first or second paragraph of section 4.1 in respect of an immovable by filing a notice of disclosure containing the information listed in section 10.2 with the municipality in whose territory the immovable is situated on or before the ninetieth day after the particular time referred to in that paragraph.
For the purposes of the second paragraph, if the transfer that is the subject of a notice of disclosure has been made to two or more transferees, each of them is required to file a notice of disclosure with the municipality. However, a notice of disclosure filed by a transferee, on behalf of all the transferees, is deemed to have been filed by each of them.
2017, c. 1, s. 30
.
6.2
.
A transferee is not required to pay transfer duties on the registration in the land register of a deed evidencing the transfer of an immovable if the transfer has been the subject of a notice of disclosure referred to in section 10.1 or 10.2 or of special duties described in section 1129.33.0.3 of the Taxation Act (
chapter I-3
).
2017, c. 1, s. 30
.
7
.
Where an immovable being transferred is situated in the territory of two or more municipalities, transfer duties shall be payable only once and shall be shared, after the portion referred to in the second paragraph is deducted, if applicable, by all the interested municipalities according to the basis of imposition attributable to the territory of each municipality concerned. Payment in full of the duties to any of such municipalities discharges the debtor in respect of all such municipalities. The municipalities may exercise jointly and severally the recourse provided for in section 16.
However, any portion of the duties resulting from the application of a rate in accordance with the third paragraph of section 2 belongs of right to the municipality in whose territory the rate is applicable.
1976, c. 30, s. 7
;
1991, c. 32, s. 235
;
1996, c. 2, s. 655
;
1999, c. 90, s. 21
;
2017, c. 13
2017, c. 13
,
s.
149
1
1
.
8
.
The value of the consideration furnished by the transferee for the transfer of an immovable acquired in replacement of an immovable right conveyed by the transferee at the time of an expropriation or which the transferee conveyed to a person pursuant to a notice of expropriation from such person must be reduced, for the purpose of computing the transfer duties, by an amount equal to the proceeds of disposition which may reasonably be attributed to such immovable right.
The reduction referred to in the first paragraph must not be made unless
(
a
)
the immovable acquired as a replacement is used for purposes similar to those of the replaced immovable right; and
(
b
)
the immovable acquired as a replacement is acquired before the end of the second year following
i
.
the day of the transfer of the replaced immovable right, or
ii
.
if the immovable right was expropriated, the first of the following days:
(
1
)
the day the transferee has agreed to an amount as full compensation for that immovable right;
(
2
)
where a claim or other proceeding has been taken before a tribunal of competent jurisdiction, the day on which the amount of the compensation is finally determined by that tribunal; or
(
3
)
where a claim or other proceeding referred to in subparagraph 2 has not been taken within two years after the event giving rise to compensation, the day that is two years following the day of that event.
The reduction referred to in the first paragraph does not apply if the replaced immovable right was intended for purposes of speculation.
1976, c. 30, s. 8
;
2017, c. 1, s. 31
.
8.1
.
Notwithstanding any contrary provision, the basis of imposition for transfer duties in the case of a transfer made in the exercise of the right of redemption of an immovable sold for taxes is the amount which has been paid for the exercise of such right.
1978, c. 61, s. 1
;
1994, c. 30, s. 98
.
DIVISION
II
APPLICATION FOR REGISTRATION AND NOTICE OF DISCLOSURE
2017, c. 1, s. 32
.
9
.
The application for registration of a transfer must contain the following particulars:
(
a
)
the names of the transferor and of the transferee;
(
b
)
the address of the principal residence of the transferor;
(
c
)
the address of the principal residence of the tranferee;
(
d
)
the name of the municipality in the territory of which the immovable is situated, if the immovable is not immatriculated;
(
e
)
the amount of the consideration for the transfer of the immovable, according to the transferor and the transferee;
(
e
.1
)
the amount constituting the basis of imposition of the transfer duties, according to the transferor and the transferee, and, where applicable, the portion thereof that is subject to the third paragraph of section 4;
(
f
)
the amount of the transfer duties;
(
g
)
where applicable, the provision of any of sections 17 to 20 under which, according to the transferee, the transferee is exempted from the payment of transfer duties;
(
h
)
any other particular prescribed by regulation.
The application must, in addition, indicate whether or not the transfer is of both a corporeal immovable and movables referred to in section 1.0.1. If so, the application shall include the particulars required under subparagraphs
e
to
h
of the first paragraph in respect of all movables referred to in section 1.0.1 which are transferred with the immovable.
In addition, the information determined by government regulation, on the recommendation of the Minister of Finance and the minister responsible for natural resources, must be entered on the form made available for presenting an application for registration in the land register under the third paragraph of article 2982 of the Civil Code. Such information is collected for the purposes of the development, by the Minister of Finance, of economic, fiscal, budgetary and financial policies in accordance with section 2 of the Act respecting the Ministère des Finances (
chapter M-24.01
).
1976, c. 30, s. 9
;
1991, c. 32, s. 236
;
1993, c. 78, s. 26
;
2000, c. 42, s. 158
;
2018, c. 18
2018, c. 18
,
s.
127
1
.
9.1
.
(Repealed).
1993, c. 78, s. 27
;
1995, c. 33, s. 22
;
2000, c. 42, s. 159
.
9.2
.
The registrar must refuse to register a transfer where he finds that the application for registration does not contain the information required under the first paragraph of section 9.
However, the registrar cannot refuse to register the transfer because the information required under subparagraph
d
of the first paragraph of section 9 is missing, if the applicant produces, with the application, a statement of one of the parties to the act that contains that information.
1993, c. 78, s. 27
;
2000, c. 42, s. 160
.
10
.
Within 15 days of the registration of the transfer of an immovable, the registrar shall give notice of the transfer to the person or service designated by a resolution of the municipality in whose territory the immovable is situated, by transmitting a copy of the application, together with a copy of the accompanying document where the application is in the form of a summary.
If the municipality does not have jurisdiction in matters of assessment, the person or service shall send a copy of every document transmitted under the first paragraph, as soon as possible after receiving it, to the municipal body responsible for assessment having jurisdiction in respect of the municipality under the Act respecting municipal taxation (
chapter F-2.1
).
In all cases, it is incumbent upon the municipality to provide the registrar with an up-to-date list of the immatriculated immovables situated in its territory, and to inform the registrar of any modification to the list, other than a change to the cadastral designation of an immovable, which includes the number assigned to it on the cadastral plan.
1976, c. 30, s. 10
;
1991, c. 32, s. 237
;
1993, c. 78, s. 28
;
2000, c. 42, s. 161
.
10.1
.
The notice of disclosure referred to in the second paragraph of section 6 must contain the following particulars:
(
a
)
in the case where the transferor or transferee is a natural person, the name of the natural person and the address of the natural person’s principal residence, or the address where the account relating to the transfer duties may be sent if that address is different from the address of the natural person’s principal residence;
(
b
)
in the case where the transferor or transferee is a public body, a legal person, a partnership, an association, a trust or any other group of any kind whatever,
i
.
its name and, if applicable, the address of its head office or principal place of business,
ii
.
the Québec business number assigned to it under the Act respecting the legal publicity of enterprises (
chapter P-44.1
) or the identification number assigned to it by the Minister of Revenue, if applicable, and
iii
.
the name, position and contact information of each person authorized to act on its behalf;
(
c
)
(subparagraph repealed);
(
d
)
the identity of the owner of the immovable that appears in the deed registered in the land register;
(
e
)
the other particulars that must appear in the application for registration in the land register of a deed evidencing the transfer of an immovable under the first paragraph of section 9, if they have been omitted in the deed evidencing the transfer of the immovable; and
(
f
)
in the case where the notice of disclosure is filed by a transferee on behalf of two or more transferees, the information listed in subparagraph
a
or
b
for each transferee.
In addition, the notice of disclosure must specify whether or not the transfer is of both a corporeal immovable and movables referred to in section 1.0.1. If so, the notice must also include the particulars required under subparagraphs
e
to
h
of the first paragraph of section 9 in respect of the movables referred to in section 1.0.1 which are transferred with the immovable.
The notice of disclosure must be accompanied by an authentic copy of the notarial deed en minute or a copy of the private writing evidencing the transfer of the immovable.
The information contained in the notice of disclosure is sent to the Minister of Revenue by the municipality that received the notice.
2017, c. 1, s. 33
;
2017, c. 29
2017, c. 29
,
s.
8
1
1
.
10.2
.
The notice of disclosure referred to in the second paragraph of section 6.1 must contain the following particulars:
(
a
)
in the case where the transferor or transferee is a natural person, the name of the natural person and the address of the natural person’s principal residence, or the address where the account relating to the transfer duties may be sent if that address is different from the address of the natural person’s principal residence;
(
b
)
in the case where the transferor or transferee is a legal person or a partnership,
i
.
its name and the address of its head office or principal place of business,
ii
.
the Québec business number assigned to it under the Act respecting the legal publicity of enterprises (
chapter P-44.1
) or the identification number assigned to it by the Minister of Revenue, if applicable, and
iii
.
the name, position and contact information of each person authorized to act on its behalf;
(
c
)
(subparagraph repealed);
(
d
)
the other particulars that must appear in the application for registration in the land register of a deed evidencing the transfer of an immovable under the first paragraph of section 9, if they have been omitted in the deed evidencing the transfer of the immovable;
(
e
)
the date of the day that includes the particular time referred to in the first or second paragraph of section 4.1 and the documents evidencing that date; and
(
f
)
in the case where the notice of disclosure is filed by a transferee on behalf of two or more transferees, the information listed in subparagraph
a
or
b
for each transferee.
In addition, the notice of disclosure must specify whether or not the transfer is of both a corporeal immovable and movables referred to in section 1.0.1. If so, the notice must also include the particulars required under subparagraphs
e
to
h
of the first paragraph of section 9 in respect of the movables referred to in section 1.0.1 which are transferred with the immovable.
The notice of disclosure must be accompanied by an authentic copy of the notarial deed en minute or a copy of the private writing evidencing the transfer of the immovable, if the transfer is not registered in the land register at the time it is the subject of the notice.
The information contained in the notice of disclosure is sent to the Minister of Revenue by the municipality that received the notice.
2017, c. 1, s. 33
;
2017, c. 29
2017, c. 29
,
s.
9
1
1
;
2019, c. 14, s. 39
.
DIVISION
III
PAYMENT AND RECOVERY
2017, c. 1, s. 33
.
11
.
Transfer duties are exigible from the thirty-first day following the day an account therefor is sent by the officer in charge of tax collection for the municipality. Interest thereon accrues from such day at the rate then in force in respect of interest on arrears of such taxes.
The account must inform the debtor of the rules prescribed in the first paragraph.
1976, c. 30, s. 11
;
1991, c. 32, s. 238
;
1996, c. 2, s. 656
.
12
.
The transfer duties constitute a prior claim on the movable property of the debtor and on the immovable that is the subject of a transfer other than a contract of lease, of the same nature and with the same rank as the claims described in paragraph 5 of article 2651 of the Civil Code; the transfer duties are secured by a legal hypothec on the movable property and, where required, on the immovable.
1976, c. 30, s. 12
;
1992, c. 57, s. 625
;
1994, c. 30, s. 99
.
12.1
.
The transfer duties payable by reason of a transfer are exigible from any person who becomes an assignee of the immovable after the person who was a party to the transfer.
1994, c. 30, s. 99
.
12.2
.
In addition to the mode of recovery provided in section 16, for the purposes of the legislative provisions respecting the sale of an immovable under the authority of a municipality for failure to pay taxes, the transfer duties shall be regarded as a municipal tax imposed on the immovable that is the subject of the transfer.
1994, c. 30, s. 99
.
13
.
Except in the case provided for in section 13.1, any claim resulting from transfer duties, except the portion of the claim that is unpaid as the result of fraudulent representation or of a declaration equivalent to fraud, is prescribed by three years from the date of filing with the municipality of the notice of disclosure of the transfer of the immovable referred to in section 10.1, or from the date of registration of the transfer, where the transfer has not been the subject of such a notice of disclosure and the deed evidencing the transfer is registered in the land register.
1976, c. 30, s. 13
;
1993, c. 78, s. 29
;
2017, c. 1, s. 34
.
13.1
.
Any claim resulting from transfer duties payable in respect of an immovable under the first or second paragraph of section 4.1, except the portion of the claim that is unpaid as the result of fraudulent representation or of a declaration equivalent to fraud, is prescribed by three years from the date of filing of the notice of disclosure referred to in section 10.2 relating to the immovable.
2017, c. 1, s. 35
.
14
.
Where the officer in charge of tax collection in the municipality is of the opinion that the amount of the basis of imposition of the transfer duties or the amount of such duties differs from the amount mentioned in the application for registration, in the notice of disclosure and in the declaration provided for in the second paragraph of any of sections 9, 10.1 and 10.2, or that the transfer has been falsely interpreted as being a transfer subject to Chapter III, the officer must mention in the account any change that the officer considers should be made to the information contained in the application, the notice of disclosure and the declaration.
The transfer duties are payable on the basis of the amended information contained in the account, subject to any judgment without appeal resulting from an action instituted by virtue of section 16.
1976, c. 30, s. 14
;
1993, c. 78, s. 30
;
2017, c. 1, s. 36
.
15
.
(Repealed).
1976, c. 30, s. 15
;
1979, c. 72, s. 490
;
1987, c. 2, s. 1
;
1991, c. 29, s. 28
.
16
.
From the day they are exigible, transfer duties are recoverable in the manner provided for actions in recovery of taxes in accordance with, as the case may be, articles 1019 and 1020 of the Municipal Code (
chapter C-27.1
) or sections 509 and 510 of the Cities and Towns Act (
chapter C-19
), with the necessary modifications. The court may then adjudicate on any litigation resulting from the application of section 14.
Where the difference between the amount of the transfer duties mentioned in the application for registration, in the notice of disclosure and in the declaration provided for in the second paragraph of any of sections 9, 10.1 and 10.2, and the amount specified in the account as established under section 14 is not over the maximum amount of a claim which may be recovered before the courts in accordance with Title II of Book VI of the Code of Civil Procedure (
chapter C-25.01
), the transferee having paid the account in full within the time prescribed in section 11 may bring an action in accordance with that Title to recover any overpayment of the amount the transferee may be lawfully bound to pay. The transferee must exercise such recourse within 90 days from the expiry of the time provided in section 11, and thereupon it is incumbent on the municipality to justify the account as established under section 14.
1976, c. 30, s. 16
;
1991, c. 32, s. 239
;
1993, c. 78, s. 31
;
1999, c. 40, s. 112
;
2000, c. 56, s. 138
;
I.N. 2016-01-01 (NCCP)
;
2017, c. 1, s. 37
.
CHAPTER
III
EXEMPTIONS
17
.
There shall be an exemption from the payment of transfer duties in the following cases:
(
a
)
where the transferee is a public body;
(
a.
1
)
where the transferor and the transferee are registered charities for the purposes of the Taxation Act (
chapter I‐3
);
(
a.
2
)
where the transferee is an international governmental organization listed in Schedule A or B to the Regulation respecting tax exemptions granted to certain international governmental organizations and to certain of their employees and members of their families (
chapter A-6.002, r. 3
);
(
b
)
where an immovable acquired by a municipality by virtue of the Act respecting municipal industrial immovables (
chapter I‐0.1
) is transferred by such municipality by virtue of sections 6, 11 or 12 of that Act or any legislative provision to the same effect;
(
c
)
where an immovable is transferred for industrial purposes or for industrial and commercial purposes, by a transferor that is a legal person established in the public interest created by an Act of Québec, which is under the obligation to make an annual report either to the Minister of Economy and Innovation or to the Minister of Municipal Affairs, Regions and Land Occupancy;
(
d
)
(paragraph repealed);
(
e
)
where the immovable transferred is one of those referred to in section 8 of the Mining Act (
chapter M‐13.1
) or section 15 of the Petroleum Resources Act (
chapter H-4.2
); or
(
f
)
where the immovable is transferred by a municipality, regional county municipality, school service centre, school board or
fabrique
to a transferee who had formerly transferred it gratuitously to that municipality, regional county municipality, school service centre, school board or
fabrique;
(
g
)
where, pursuant to any of sections 66, 67 and 68 of the Act respecting municipal taxation (
chapter F‐2.1
), the immovable is not entered on the roll or is exempt from all municipal or school property taxes pursuant to paragraph 7 of section 204 of that Act.
1976, c. 30, s. 17
;
1978, c. 61, s. 2
;
1979, c. 77, s. 27
;
1984, c. 36, s. 44
;
1987, c. 2, s. 2
;
1987, c. 64, s. 337
;
1988, c. 41, s. 89
;
1990, c. 85, s. 122
;
1991, c. 29, s. 29
;
1993, c. 78, s. 32
;
1994, c. 16, s. 51
;
1994, c. 30, s. 100
;
1996, c. 2, s. 657
;
1999, c. 8, s. 20
;
1999, c. 40, s. 112
;
1999, c. 43, s. 13
;
1999, c. 83, s. 19
;
2000, c. 56, s. 139
;
2002, c. 37, s. 146
;
2003, c. 19, s. 250
;
2003, c. 29, s. 135
;
2005, c. 28, s. 196
;
2006, c. 8, s. 31
;
2009, c. 26, s. 109
;
2017, c. 1, s. 38
;
2016, c. 35, s. 23
;
2019, c. 29, s. 1
;
2020, c. 1
2020, c. 1
,
s.
309
1
18
.
17.1
.
There shall be an exemption from the payment of transfer duties if the transferee declares that in the year that follows the registration of the transfer, the immovable will form part of an agricultural operation registered in his name in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (
chapter M-14
).
If the municipality has not received proof, on the expiry of the time limit, that the immovable has become part of an operation referred to in the first paragraph, or the immovable is the subject of another transfer before the municipality receives such proof, the transferee having invoked the exemption becomes bound to pay the transfer duties, the amount of which shall be increased by the amount of interest calculated at the rate referred to in section 11 that accrues from the date of registration of the transfer to the time of payment of the principal. The account contemplated in that section that is then sent to the debtor must inform the debtor of the amount of interest having accrued to the date of the drawing up of the account and of the method of calculation of the amount to be added for each full day after that date but before the payment of the principal.
1994, c. 30, s. 101
.
18
.
There shall be an exemption from the payment of transfer duties where the business of the transferee consists in the lending of money on the security of real property and the following conditions have been fulfilled:
(
a
)
the transfer of an immovable to the transferee must result from the exercise of a right to take in payment or must have been effected in any other manner for the purpose of extinguishing a debt secured by real property or ensuring the protection of such security or of any claim;
(
b
)
the transferee must not be a person related to the transferor within the meaning of section 19 of the Taxation Act (
chapter I-3
); and
(
c
)
the transferee must not have acquired the land pursuant to one or more transactions made mainly for the purpose of avoiding or evading the payment of transfer duties.
1976, c. 30, s. 18
;
1992, c. 57, s. 626
;
1993, c. 78, s. 33
.
19
.
There shall be an exemption from the payment of transfer duties in the following cases:
(
a
)
the transfer is made by a transferor who is a natural person to a transferee that is a legal person if, immediately after the transfer, the transferor owns shares of the capital stock of the transferee carrying at least 90% of the voting rights that may be exercised under any circumstances at the annual meeting of shareholders of the transferee;
(
a
.1
)
the transfer is made by a transferor who is a natural person to a transferee that is a partnership if, immediately after the transfer, the transferor’s share in the transferee’s profits or losses is at least 90%;
(
b
)
the transfer is made by a transferor that is a legal person to a transferee who is a natural person if, throughout the 24-month period immediately preceding the transfer, or, where the legal person has been constituted for less than 24 months on the date of the transfer, throughout the period that begins on the date of constitution of the legal person and ends on the date of the transfer, the transferee owns shares of the capital stock of the transferor carrying at least 90% of the voting rights that may be exercised under any circumstances at the annual meeting of shareholders of the transferor;
(
b
.1
)
the transfer is made by a transferor that is a legal person to a transferee who is a natural person if,
i
.
subparagraph
b
does not apply in respect of the transfer,
ii
.
at a particular time in the period referred to in subparagraph
b
, the transferee acquires ownership of shares of the capital stock of the transferor as a consequence of a death, and
iii
.
immediately after the particular time, the transferee owns shares of the capital stock of the transferor carrying at least 90% of the voting rights that may be exercised under any circumstances at the annual meeting of shareholders of the transferor;
(
b
.2
)
the transfer is made by a transferor that is a partnership to a transferee who is a natural person if, throughout the 24-month period immediately preceding the transfer or, where the partnership has been constituted for less than 24 months on the date of the transfer, throughout the period that begins on the date of constitution of the partnership and ends on the date of the transfer, the transferee’s share in the transferor’s profits or losses is at least 90%;
(
c
)
the transferee is a new legal person resulting from the amalgamation of several legal persons;
(
d
)
the transfer is between two closely related legal persons ;
(
e
)
(subparagraph repealed);
(
f
)
(subparagraph repealed);
(
g
)
the transfer is made by a transferor that is a non-profit legal person to a transferee that is a non-profit legal person, where 90 per cent of the members of one of these legal persons are, at the time of the transfer, members of the other legal person.
For the purposes of subparagraph
d
of the first paragraph, a legal person is closely related to a particular legal person if, at the time of the transfer, the particular legal person, a qualifying subsidiary of the particular legal person, a legal person of which the particular legal person is a qualifying subsidiary, a qualifying subsidiary of a legal person of which the legal person is a qualifying subsidiary or two or more such legal persons or subsidiaries owns shares of the capital stock of the legal person carrying at least 90% of the voting rights that may be exercised under any circumstances at the annual meeting of shareholders of the legal person.
For the purposes of the second paragraph, a legal person whose shares of the capital stock carrying at least 90% of the voting rights that may be exercised under any circumstances at the annual meeting of shareholders of the legal person are owned, at the time of the transfer, by another legal person is a qualifying subsidiary of that other legal person at that time.
For the purposes of subparagraph
d
of the first paragraph and the second and third paragraphs, a partnership is deemed to be, at the time of the transfer, a legal person all of whose shares carrying voting rights that may be exercised under any circumstances at the annual meeting of shareholders of the legal person are owned by each partner of the partnership in a proportion that is equal, at that time, to the partner’s share in the partnership’s profits or losses.
For the purposes of this section, the following rules apply:
(
a
)
each person, other than the transferor or the transferee, who, at any time, has a right under a contract or otherwise, either immediately or in the future and either absolutely or contingently, to, or to acquire, shares of a legal person or to control the voting rights of such shares, or to cause a legal person to redeem, acquire or cancel any shares of its capital stock owned by other shareholders, is deemed, at that time, to have exercised that right, except where the right is not exercisable at that time because its exercise is contingent on the death, bankruptcy or permanent disability of a person; and
(
b
)
a partner’s share in a partnership’s profits or losses, at the time of the transfer, is determined according to the terms of the contract of partnership applicable at that time.
1976, c. 30, s. 19
;
1978, c. 61, s. 3
;
1993, c. 78, s. 34
;
1995, c. 7, s. 9
;
1999, c. 40, s. 112
;
1999, c. 83, s. 20
;
2004, c. 21, s. 32
;
2017, c. 1, s. 39
;
2017, c. 29
2017, c. 29
,
s.
10
1
;
2019, c. 14
2019, c. 14
,
s.
40
.
19.1
.
Special duties may be imposed in lieu of transfer duties on a legal person that is a transferee contemplated in section 19, in the circumstances set out in section 1129.29 of the Taxation Act (
chapter I-3
).
However, special duties may not be imposed where, voluntarily, the transferee referred to in the first paragraph pays to the municipality, before the special duties become payable, the transfer duties that would have been payable if section 19 had not been applicable. In such a case, the interest provided for in the first paragraph of section 11 is added to the amount of the transfer duties, where applicable, as if an account had been sent on the thirtieth day following receipt of the documents transmitted pursuant to the first paragraph of section 10.
1993, c. 64, s. 1
;
1999, c. 40, s. 112
;
2001, c. 68, s. 47
.
20
.
There shall be an exemption from the payment of transfer duties in the following cases:
(
a
)
the amount of the basis of imposition is less than $5,000;
(
b
)
the deed relates to the transfer of an immovable to a legal person and the transferor is a trust which was created for the sole purpose of acquiring and holding the immovable temporarily until the legal person is constituted;
(
c
)
the deed relates to the transfer of an immovable by a transferor who is a natural person or a trust to a transferee that is a trust where the latter trust has been established for the exclusive benefit of the transferor;
(
d
)
the deed relates to the transfer of an immovable to an ascendant or descendant in the direct line, or between spouses, or to a transferee who is the consort of the son, daughter, father or mother of the transferor or is the son, daughter, father or mother of the consort of the transferor;
(
d.
1
)
the deed relates to the transfer of an immovable between former de facto spouses or to a transferee who is the former de facto spouse of the son, daughter, father or mother of the transferor or who is the son, daughter, father or mother of the former de facto spouse of the transferor, if the transfer occurs within 12 months after the date on which they began to live apart because of the breakdown of their union;
(
e
)
the deed relates to the transfer of an immovable by a transferor who is a natural person to a transferee that is a trust, where the transferor and the person for whose benefit the trust is established are the same person or persons related to each other within the meaning of subparagraph
d
or
d
.1;
(
e
.1
)
the deed relates to the transfer of an immovable by a trust to the natural person for whose benefit the trust is established, where that person and the person who transferred the immovable to the trust are the same person or persons related to each other within the meaning of subparagraph
d
or
d
.1;
(
f
)
the deed relates to the transfer of an immovable to a transferee that has insured a hypothecary loan, where that transfer is made from the hypothecary creditor to the insurer under a clause of the insurance policy stipulating that the payment of the indemnity, in the event of the default of the debtor, depends on that transfer;
(
g
)
the deed relates to the transfer of an immovable to a transferee who recovers the ownership of the immovable as a consequence of a reservation of ownership in his or her favour;
(
h
)
the deed relates to the transfer of an immovable to a housing cooperative and the transferor is a federation of housing cooperatives or a non-profit organization which has acquired the immovable for the sole purpose of transferring it to the housing cooperative.
For the purposes of subparagraph
d
of the first paragraph, the word
“
spouses
”
, in addition to married or civil union spouses, means two persons of opposite or of the same sex who, on the date of the transfer, are living in a
de facto
union and have lived in a
de facto
union for a period of 12 months ending before the date of the transfer or are the father and mother of a child. Two persons of opposite or of the same sex who were living in a
de facto
union at any time before the date of the transfer are deemed to be living in a
de facto
union on that date, unless they are living apart on that date by reason of the breakdown of their union and the period during which they have lived apart has lasted at least 90 days and includes the date of the transfer.
The exemption provided in subparagraph
d
of the first paragraph does not apply to a transfer made to a descendant if the transferor acquired the immovable either from a descendant in the direct line or from a trust that acquired the immovable from such a descendant and the transferor has not retained the ownership of the immovable during a period of at least two years after the acquisition, except if the transfer results from the death of the transferor or the immovable is transferred to the person from whom, or trust from which, the immovable had been acquired.
For the purposes of subparagraph
d
.1 of the first paragraph,
“
former de facto spouses
”
means two persons of opposite or the same sex who have lived in a de facto union for a period of 12 months ending before the date of the transfer or who are the father and mother of a child and are living apart on the date of the transfer because of the breakdown of their union, if the separation lasted for a period of at least 90 days.
1976, c. 30, s. 20
;
1978, c. 61, s. 4
;
1982, c. 63, s. 227
;
1992, c. 57, s. 627
;
1993, c. 78, s. 35
;
1995, c. 7, s. 10
;
1997, c. 93, s. 112
;
1999, c. 14, s. 12
;
1999, c. 40, s. 112
;
2002, c. 37, s. 147
;
2002, c. 6, s. 135
;
2017, c. 1, s. 40
.
CHAPTER
III.1
SPECIAL DUTIES
2000, c. 54, s. 34
.
20.1
.
Every municipality may provide that special duties shall be paid to it in lieu of transfer duties in all cases where an immovable situated within its territory is transferred and an exemption deprives the municipality of the payment of transfer duties with respect to the transfer.
However, special duties are not required to be paid where the exemption is provided for in paragraph
a
.2 of section 17 or in subparagraph
a
of the first paragraph of section 20.
In addition, the municipality may provide that special duties need not be paid in any or all of the following cases:
(
1
)
the exemption is provided for in subparagraph
d
of the first paragraph of section 20 and the transfer results from the death of the transferor;
(
2
)
the exemption is provided for in subparagraph
e
of the first paragraph of section 20 and the transfer results from the death of the transferor; or
(
3
)
the exemption is provided for in subparagraph
e
.1 of the first paragraph of section 20 and the transfer results from the death of the person who transferred the immovable to the trust referred to in that subparagraph.
2000, c. 54, s. 34
;
2004, c. 20, s. 134
;
2006, c. 60, s. 66
;
2017, c. 1, s. 41
.
20.2
.
The special duties referred to in section 20.1 are not required to be paid in addition to the special duties provided for in section 1129.29 or 1129.33.0.4 of the Taxation Act (
chapter I-3
).
If the debtor pays the special duties referred to in section 20.1 before receiving the notice of assessment relating to the special duties provided for in section 1129.29 or 1129.33.0.4 of the Taxation Act, the municipality shall reimburse the special duties referred to in section 20.1 within 30 days after the day on which the amount provided for in section 1129.30 or 1129.33.0.5 of the Taxation Act is forwarded to it.
2000, c. 54, s. 34
;
2017, c. 1, s. 42
.
20.3
.
In the case referred to in the second paragraph of section 17.1, the amount of the special duties, paid by reason of a transfer that causes the exemption to lapse, shall be applied to offset the amount of the transfer duties that become payable.
The account sent under that paragraph shall mention that credit.
2000, c. 54, s. 34
.
20.4
.
The amount of the special duties is $200.
However, where the basis of imposition of the transfer duties that would otherwise have been payable is less than $40,000, the amount of the special duties is equal to the amount of the transfer duties.
2000, c. 54, s. 34
.
20.5
.
Where the transfer is made in part to a transferee exempt from the payment of transfer duties and in part to another transferee who is not exempt, only the former must pay the special duties, and the amount of the special duties is established according to the portion of the basis of imposition that corresponds to the part of the transfer made to that transferee.
2000, c. 54, s. 34
.
20.6
.
The provisions of this Act, except those of Chapter III, that relate to transfer duties and are not inconsistent with sections 20.1 to 20.5 apply, with the necessary modifications and in particular with those in sections 20.7 to 20.10, with respect to special duties.
2000, c. 54, s. 34
.
20.7
.
Section 7 applies where, at the time of registration of the transfer, a resolution passed under section 20.1 by one, some or all of the municipalities in whose territory the immovable is situated is in force. Every such municipality having such a resolution in force is deemed to be an interested municipality.
If there is only one interested municipality, it is the sole creditor of the special duties.
If there is more than one interested municipality, the special duties shall be shared in such manner that the aliquot shares correspond to the proportion that the basis of imposition attributable to the territory of each of the interested municipalities is of the basis of imposition attributable to the aggregate of the territories of all the interested municipalities.
2000, c. 54, s. 34
.
20.8
.
The documents referred to in section 9 need not mention the amount of the special duties.
2000, c. 54, s. 34
.
20.9
.
Sections 12 and 12.2 have no effect in respect of property that may not be appropriated pursuant to article 916 of the Civil Code.
2000, c. 54, s. 34
.
20.10
.
A regulation made under paragraph a of section 24 does not apply to accounts requiring the payment of special duties.
2000, c. 54, s. 34
.
21
.
(Repealed).
1976, c. 30, s. 21
;
1987, c. 2, s. 3
;
1991, c. 29, s. 30
.
CHAPTER
IV
FINAL PROVISIONS
22
.
All information obtained in the application of this Act is confidential, except information which is already public according to law. No one may communicate or allow the communication of any such information to a person not legally entitled thereto, or allow any such person to examine or to have access to a document containing such information.
However, any such information may, on the written request of the interested person or his authorized representative, be communicated to a person designated in the request.
This section applies notwithstanding section 9 of the Act respecting Access to documents held by public bodies and the Protection of personal information (
chapter A-2.1
).
Whoever contravenes this section is guilty of an offence and is liable to a fine not exceeding $1,000.
1976, c. 30, s. 22
;
1987, c. 68, s. 93
;
1990, c. 4, s. 608
.
23
.
Whoever:
(
a
)
makes or participates in, assents to or acquiesces in the making of false or deceptive statements in a document presented to the registrar under section 9.1, or
(
b
)
wilfully, in any manner, evades or attempts to evade compliance with this Act or the payment of transfer duties,
is guilty of an offence and is liable to a fine not exceeding $2,000 in addition to a penalty of 25% of the amount of the duties which he evaded, attempted to evade or allowed to be evaded.
1976, c. 30, s. 23
;
1993, c. 78, s. 36
.
24
.
The Government may make regulations to:
(
a
)
require the inclusion of certain particulars in the deeds, statements, notices, accounts or other documents contemplated by this Act;
(
b
)
determine the manner in which the particulars required under this Act and the regulations must be mentioned;
(
c
)
designate the legal persons established in the public interest contemplated in paragraph
d
of the definition of “public body” in section 1;
(
d
)
establish the rules for the disclosure of the consideration furnished for a transfer and of the market value of any property.
1976, c. 30, s. 24
;
1999, c. 40, s. 112
.
25
.
A regulation made under this Act shall come into force on the date of its publication in the
Gazette officielle du Québec
or on any later date fixed therein.
1976, c. 30, s. 25
.
26
.
(Repealed).
1976, c. 30, s. 26
;
1991, c. 32, s. 240
.
27
.
For the purposes of article 678.0.1 of the Municipal Code of Québec (
chapter C-27.1
) and sections 196 and 250.1 of the Act respecting municipal taxation (
chapter F-2.1
), the transfer duties shall be regarded as a municipal tax.
1976, c. 30, s. 27
;
1979, c. 36, s. 105
;
1991, c. 32, s. 241
;
1996, c. 67, s. 67
.
28
.
The Minister of Municipal Affairs, Regions and Land Occupancy shall have charge of the application of this Act.
1976, c. 30, s. 28
;
1999, c. 43, s. 13
;
2003, c. 19, s. 250
;
2005, c. 28, s. 196
;
2009, c. 26, s. 109
.
29
.
(This section ceased to have effect on 17 April 1987).
1982, c. 21, s. 1
;
U. K., 1982, c. 11, Sch. B, Part I, s. 33
.
REPEAL SCHEDULE
In accordance with section 9 of the Act respecting the consolidation of the statutes and regulations (chapter R-3), chapter M-39 of the Revised Statutes, in force on 1 September 1991, is repealed, effective from the coming into force of chapter D-15.1 of the Revised Statutes.
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