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D-15.1 - Act respecting duties on transfers of immovables

Section 16
Disposition versions

Full text
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 or, if an option to pay in several instalments was chosen, having paid the first instalment within the time prescribed in section 11 may bring an action in accordance with that Title to contest the amount specified in the account. The transferee must exercise such recourse within 90 days after the expiry of the time prescribed for the payment or the first instalment, 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; 2023, c. 33, s. 39.
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.
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 and in the declaration provided for in the second paragraph of section 9 and the amount indicated 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 the said Title to recover any overpayment of the amount he 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).
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 and in the declaration provided for in the second paragraph of section 9 and the amount indicated 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 Book VIII of the Code of Civil Procedure (chapter C-25), the transferee having paid the account in full within the time prescribed in section 11 may bring an action in accordance with the said Book to recover any overpayment of the amount he 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.
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.
For the purposes of this section, the Cities and Towns Act applies to the cities of Québec and Montréal, with the necessary modifications.
Where the difference between the amount of the transfer duties mentioned in the application for registration and in the declaration provided for in the second paragraph of section 9 and the amount indicated 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 Book VIII of the Code of Civil Procedure (chapter C-25), the transferee having paid the account in full within the time prescribed in section 11 may bring an action in accordance with the said Book to recover any overpayment of the amount he 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.
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), mutatismutandis. The court may then adjudicate on any litigation resulting from the application of section 14.
For the purposes of this section, the Cities and Towns Act applies to the cities of Québec and Montréal, mutatismutandis.
Where the difference between the amount of the transfer duties mentioned in the application for registration and in the declaration provided for in the second paragraph of section 9 and the amount indicated 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 Book VIII of the Code of Civil Procedure (chapter C-25), the transferee having paid the account in full within the delay prescribed in section 11 may bring an action in accordance with the said Book to recover any overpayment of the amount he may be lawfully bound to pay. The transferee must exercise such recourse within 90 days from the expiry of the delay 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.
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), mutatismutandis. The court may then adjudicate on any litigation resulting from the application of section 14 or of the third paragraph of section 21.
For the purposes of this section, the Cities and Towns Act applies to the cities of Québec and Montréal, mutatismutandis.
Where the difference between the amount of the transfer duties established under subparagraph f of the first paragraph of section 9 and the amount indicated in the account as established under section 14 or the third paragraph of section 21 is not over the maximum amount of a claim which may be recovered before the courts in accordance with Book VIII of the Code of Civil Procedure (chapter C-25), the transferee, being a physical person, and having paid the account in full within the delay prescribed in section 11, may bring an action in accordance with the said Book to recover any overpayment of the amount he may be lawfully bound to pay. The transferee must exercise such recourse within 90 days from the expiry of the delay provided in section 11, and thereupon it is incumbent on the municipality to justify the account as established under section 14 or the third paragraph of section 21. This section applies despite the Charter of human rights and freedoms (chapter C-12).
1976, c. 30, s. 16; 1991, c. 32, s. 239.
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), mutatismutandis. The court may then adjudicate on any litigation resulting from the application of section 14 or of the third paragraph of section 21.
For the purposes of this section, the Cities and Towns Act applies to the cities of Québec and Montréal, mutatismutandis.
Where the difference between the amount of the transfer duties established under subparagraph f of the first paragraph of section 9 and the amount indicated in the account as established under section 14 or the third paragraph of section 21 is not over $400, the transferee, being a physical person, and having paid the account in full within the delay prescribed in section 11, may bring an action in accordance with Book Eight of the Code of Civil Procedure (chapter C-25) to recover any overpayment of the amount he may be lawfully bound to pay. The transferee must exercise such recourse within ninety days from the expiry of the delay provided in section 11, and thereupon it is incumbent on the municipality to justify the account as established under section 14 or the third paragraph of section 21. This section applies despite the Charter of human rights and freedoms (chapter C-12).
1976, c. 30, s. 16.
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 724 and 724a of the Municipal Code or sections 509 and 510 of the Cities and Towns Act (chapter C-19), mutatismutandis. The court may then adjudicate on any litigation resulting from the application of section 14 or of the third paragraph of section 21.
For the purposes of this section, the Cities and Towns Act applies to the cities of Québec and Montréal, mutatismutandis.
Where the difference between the amount of the transfer duties established under subparagraph f of the first paragraph of section 9 and the amount indicated in the account as established under section 14 or the third paragraph of section 21 is not over four hundred dollars, the transferee, being a physical person, and having paid the account in full within the delay prescribed in section 11, may bring an action in accordance with Book Eight of the Code of Civil Procedure to recover any overpayment of the amount he may be lawfully bound to pay. The transferee must exercise such recourse within ninety days from the expiry of the delay provided in section 11, and thereupon it is incumbent on the municipality to justify the account as established under section 14 or the third paragraph of section 21. This section applies despite the Charter of human rights and freedoms (chapter C-12).
1976, c. 30, s. 16.
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