D-15.1 - Act respecting duties on transfers of immovables

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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.