R-20.1, r. 1 - Regulation respecting the application of the Act respecting property tax refund

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1. Every owner of an immovable who must, under section 14 of the Act respecting property tax refund (chapter R-20.1), send a certificate in respect of the property tax ascribed to a dwelling inhabited by a person referred to in section 2 of that Act and containing the information prescribed by the Minister of Revenue, must send a copy of the certificate to the Minister of Revenue on or before the last day of February of each year in respect of the preceding calendar year.
The taxpayer must, within the same time, supply each lessee of a dwelling in respect of whom a certificate has been completed with 2 copies of the certificate; the copies must be sent to the lessee at the lessee’s last known address or delivered personally to the lessee.
R.R.Q., 1981, c. R-20.1, r. 1, s. 1; O.C. 1155-2004, s. 2.