D-15.1 - Act respecting duties on transfers of immovables

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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.